Audit 359820

FY End
2024-09-30
Total Expended
$12.44M
Findings
12
Programs
3
Year: 2024 Accepted: 2025-06-25
Auditor: Uhy LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
566951 2024-001 Material Weakness Yes E
566952 2024-002 - - N
566953 2024-003 Material Weakness Yes E
566954 2024-001 Material Weakness Yes E
566955 2024-002 - - N
566956 2024-003 Material Weakness Yes E
1143393 2024-001 Material Weakness Yes E
1143394 2024-002 - - N
1143395 2024-003 Material Weakness Yes E
1143396 2024-001 Material Weakness Yes E
1143397 2024-002 - - N
1143398 2024-003 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $11.19M Yes 3
14.879 Mainstream Vouchers $1.17M Yes 3
14.896 Family Self-Sufficiency Program $74,233 - 0

Contacts

Name Title Type
PTLZTCSMVH95 Vicky Pritchett Auditee
5733242231 Michele Graham Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Agency has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln County Public Housing Agency 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 Lincoln County Public Housing Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Lincoln County Public Housing Agency.

Finding Details

2024-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for two of the forty units in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for two of the forty units in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for two of the forty units in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for two of the forty units in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.