FAC Explorer

Audit 360720

FY End
2024-12-31
Total Expended
$3.58M
Findings
4
Programs
8
Organization: City of Plymouth (MN)
Year: 2024 Accepted: 2025-06-30
Auditor: Lb Carlson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569138 2024-001 Significant Deficiency - N
569139 2024-001 Significant Deficiency - N
1145580 2024-001 Significant Deficiency - N
1145581 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $2.74M Yes 1
14.879 Mainstream Vouchers $269,764 Yes 1
20.600 State and Community Highway Safety $121,672 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $78,631 - 0
14.218 Community Development Block Grants/entitlement Grants $12,828 - 0
16.607 Bulletproof Vest Partnership Program $12,595 - 0
97.067 Homeland Security Grant Program $9,348 - 0
20.616 National Priority Safety Programs $3,350 - 0

Contacts

Name Title Type
W83NGE1ZD867 Andrea Rich Auditee
7635095320 Aaron Nielsen Auditor
No contacts on file

Notes to SEFA

Title: Additional Note #1 Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, when applicable. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the City’s basic financial statements. All pass-through entities listed above use the same federal Assistance Listing Numbers (ALN) as the federal grantors to identify these grants. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10 percent de minimis indirect cost rate. As part of its Section 8 Housing Choice Voucher Program, the City elects to administer portable vouchers totaling $1,258,597 and related administration fees totaling $92,923, as the receiving public housing authority (PHA) for various other initial PHAs throughout the United States. The City does not consider these amounts received from the initial PHAs to be subrecipient payments and, therefore, they are excluded from the Section 8 Housing Choice Vouchers program above.

Finding Details

Finding 2024-001
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT – HOUSING VOUCHER CLUSTER – FEDERAL ALN 14.871 AND 14.879 2024-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Criteria – 24 CFR § 982 Subpart E. Management is responsible for establishing and maintaining effective internal control over compliance with requirements applicable to federal programs, including special tests and provisions requirements applicable to the Housing Voucher Cluster of federal programs. Condition – During our audit, we noted that the City of Plymouth, Minnesota (the City) did not have sufficient controls in place within the Housing Voucher Cluster federal programs to assure compliance with federal special tests and provisions requirements. The City did not have proper controls in place to ensure prospective tenants added to the voucher waiting list were properly ranked based on the Housing and Redevelopment Authority approved criteria. Questioned Costs – Not applicable. Context – The condition applies to special tests and provisions requirements as noted above. Twelve of twenty-five individuals added to the waiting list in the current year and selected for testing were not ranked in accordance with the City’s policy. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by city personnel. Effect – Noncompliance with the special tests and provisions requirements could be viewed as a violation of the award agreement and result in tenants being placed into housing incorrectly based on their rank on the waiting list. Recommendation – We recommend that the City review its internal control procedures relating to special tests and provisions requirements for its Housing Voucher Cluster federal programs. The City should verify compliance with federal special tests and provisions procedures, including the waiting list, to ensure prospective tenants are properly ranked on the list. View of Responsible Official and Planned Corrective Actions – The City agrees with the finding. The City has separately issued a Corrective Action Plan related to this finding.
Finding 2024-001
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT – HOUSING VOUCHER CLUSTER – FEDERAL ALN 14.871 AND 14.879 2024-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Criteria – 24 CFR § 982 Subpart E. Management is responsible for establishing and maintaining effective internal control over compliance with requirements applicable to federal programs, including special tests and provisions requirements applicable to the Housing Voucher Cluster of federal programs. Condition – During our audit, we noted that the City of Plymouth, Minnesota (the City) did not have sufficient controls in place within the Housing Voucher Cluster federal programs to assure compliance with federal special tests and provisions requirements. The City did not have proper controls in place to ensure prospective tenants added to the voucher waiting list were properly ranked based on the Housing and Redevelopment Authority approved criteria. Questioned Costs – Not applicable. Context – The condition applies to special tests and provisions requirements as noted above. Twelve of twenty-five individuals added to the waiting list in the current year and selected for testing were not ranked in accordance with the City’s policy. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by city personnel. Effect – Noncompliance with the special tests and provisions requirements could be viewed as a violation of the award agreement and result in tenants being placed into housing incorrectly based on their rank on the waiting list. Recommendation – We recommend that the City review its internal control procedures relating to special tests and provisions requirements for its Housing Voucher Cluster federal programs. The City should verify compliance with federal special tests and provisions procedures, including the waiting list, to ensure prospective tenants are properly ranked on the list. View of Responsible Official and Planned Corrective Actions – The City agrees with the finding. The City has separately issued a Corrective Action Plan related to this finding.
Finding 2024-001
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT – HOUSING VOUCHER CLUSTER – FEDERAL ALN 14.871 AND 14.879 2024-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Criteria – 24 CFR § 982 Subpart E. Management is responsible for establishing and maintaining effective internal control over compliance with requirements applicable to federal programs, including special tests and provisions requirements applicable to the Housing Voucher Cluster of federal programs. Condition – During our audit, we noted that the City of Plymouth, Minnesota (the City) did not have sufficient controls in place within the Housing Voucher Cluster federal programs to assure compliance with federal special tests and provisions requirements. The City did not have proper controls in place to ensure prospective tenants added to the voucher waiting list were properly ranked based on the Housing and Redevelopment Authority approved criteria. Questioned Costs – Not applicable. Context – The condition applies to special tests and provisions requirements as noted above. Twelve of twenty-five individuals added to the waiting list in the current year and selected for testing were not ranked in accordance with the City’s policy. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by city personnel. Effect – Noncompliance with the special tests and provisions requirements could be viewed as a violation of the award agreement and result in tenants being placed into housing incorrectly based on their rank on the waiting list. Recommendation – We recommend that the City review its internal control procedures relating to special tests and provisions requirements for its Housing Voucher Cluster federal programs. The City should verify compliance with federal special tests and provisions procedures, including the waiting list, to ensure prospective tenants are properly ranked on the list. View of Responsible Official and Planned Corrective Actions – The City agrees with the finding. The City has separately issued a Corrective Action Plan related to this finding.
Finding 2024-001
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT – HOUSING VOUCHER CLUSTER – FEDERAL ALN 14.871 AND 14.879 2024-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Criteria – 24 CFR § 982 Subpart E. Management is responsible for establishing and maintaining effective internal control over compliance with requirements applicable to federal programs, including special tests and provisions requirements applicable to the Housing Voucher Cluster of federal programs. Condition – During our audit, we noted that the City of Plymouth, Minnesota (the City) did not have sufficient controls in place within the Housing Voucher Cluster federal programs to assure compliance with federal special tests and provisions requirements. The City did not have proper controls in place to ensure prospective tenants added to the voucher waiting list were properly ranked based on the Housing and Redevelopment Authority approved criteria. Questioned Costs – Not applicable. Context – The condition applies to special tests and provisions requirements as noted above. Twelve of twenty-five individuals added to the waiting list in the current year and selected for testing were not ranked in accordance with the City’s policy. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by city personnel. Effect – Noncompliance with the special tests and provisions requirements could be viewed as a violation of the award agreement and result in tenants being placed into housing incorrectly based on their rank on the waiting list. Recommendation – We recommend that the City review its internal control procedures relating to special tests and provisions requirements for its Housing Voucher Cluster federal programs. The City should verify compliance with federal special tests and provisions procedures, including the waiting list, to ensure prospective tenants are properly ranked on the list. View of Responsible Official and Planned Corrective Actions – The City agrees with the finding. The City has separately issued a Corrective Action Plan related to this finding.