FAC Explorer

Audit 360305

FY End
2024-12-31
Total Expended
$975,083
Findings
2
Programs
2
Organization: South Landry Parish Housing Authority (LA)
Year: 2024 Accepted: 2025-06-27
Auditor: Mike Estes PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567966 2024-001 Significant Deficiency - N
1144408 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $620,643 Yes 1
14.872 Public Housing Capital Fund $354,440 - 0

Contacts

Name Title Type
GNAJEFDTC5A3 Denise Moore Auditee
3376623573 Mike Estes Auditor
No contacts on file

Notes to SEFA

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 Housing Authority did not elect to use the 10-precent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Low Rent-ALN#14.850 Finding 2024-001-Re-examination Of Tenant Eligibility and Rent Not Timely Done-Special Tests Criteria and Condition Tenant eligibility and rent should be examined on an annual basis, as required by federal regulations. Context We reviewed sixteen files. Two tenants that moved in during the audit year moved out before they were due for re-examination. Two others were not due for re-exam before our audit. Of the remaining twelve we examined, eight were not re-examined on an annual basis. Effect Tenant rent would likely change at re-examination, which means the rent was not timely adjusted. Likely the tenant was still eligible for housing, but this too should be re-examined annually on a timely basis. Cause Staff claims that with the level of work required, they were not able to re-examine as required. However, they claim they will do timely re-exams going forward. Questioned Costs None Recommendation All tenants should be re-examined on an annual, timely basis. View of Responsible Official I am Denise Moore, Executive Director and Designated Person to answer this audit finding. We will do as the auditor recommends and timely do the re-exams in the future.
Finding 2024-001
Low Rent-ALN#14.850 Finding 2024-001-Re-examination Of Tenant Eligibility and Rent Not Timely Done-Special Tests Criteria and Condition Tenant eligibility and rent should be examined on an annual basis, as required by federal regulations. Context We reviewed sixteen files. Two tenants that moved in during the audit year moved out before they were due for re-examination. Two others were not due for re-exam before our audit. Of the remaining twelve we examined, eight were not re-examined on an annual basis. Effect Tenant rent would likely change at re-examination, which means the rent was not timely adjusted. Likely the tenant was still eligible for housing, but this too should be re-examined annually on a timely basis. Cause Staff claims that with the level of work required, they were not able to re-examine as required. However, they claim they will do timely re-exams going forward. Questioned Costs None Recommendation All tenants should be re-examined on an annual, timely basis. View of Responsible Official I am Denise Moore, Executive Director and Designated Person to answer this audit finding. We will do as the auditor recommends and timely do the re-exams in the future.