FAC Explorer

Audit 363181

FY End
2024-12-31
Total Expended
$3.18M
Findings
4
Programs
6
Organization: Housing Authority of the City of Oshkosh (WI)
Year: 2024 Accepted: 2025-07-28
Auditor: Sva Certified Public Accountants S C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572068 2024-001 Significant Deficiency - P
572069 2024-001 Significant Deficiency - P
1148510 2024-001 Significant Deficiency - P
1148511 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $899,278 - 0
14.872 Public Housing Capital Fund $747,927 - 0
14.195 Section 8 Housing Assistance Payments Program $576,865 Yes 1
14.164 Operating Assistance for Troubled Multifamily Housing Projects-Loan $454,145 - 0
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $417,744 Yes 1
14.191 Multifamily Housing Service Coordinators $85,051 - 0

Contacts

Name Title Type
C1CUQNZL31G8 Wendy Fromm Auditee
9204241450 Sheri Springer Auditor
No contacts on file

Notes to SEFA

Title: Note 1-Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are recognized following the cost principles 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 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 City of Oshkosh (Authority) and Cumberland Court Master Development and Subsidiaries, LLC (LLC) under programs of the federal government for the year ended December 31, 2024 and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (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 and the LLC, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority or LLC.

Finding Details

Finding 2024-001
Person to Contact Regarding Findings: Wendy Fromm Section III – Federal Awards Findings and Questioned Costs 2024-001 Finding – Internal control over compliance Federal Program: Section 8 Project-Based Cluster: Section 8 Housing Assistance Payments Program - CFDA #14.195 and Lower Income Housing Assistance Program – Section 8 Moderate Rehabilitation – CFDA #14.856 Federal Agency: U.S. Department of Housing and Urban Development Award Period: 2024 Identification as a repeat finding This was not a repeat finding. Criteria Management is responsible for the design, implementation, and maintenance of a system of internal control over compliance that will ensure compliance related items such as the Tenant Selection Plan are updated in accordance with HUD guidelines. Statement of condition The Authority’s system of internal control over compliance did not prevent or timely detect that the Tenant Selection Plan had not been completed on or prior to May 31, 2024. Cause The monitoring controls in place over the Tenant Selection Plan did not detect that the plan was not timely updated in accordance with HUD guidelines. Effect The tenant selection plan utilized by management after May 31, 2024, was not in compliance with HUD requirements. Questioned costs $0 View of responsible officials The tenant selection plan was prepared in draft format prior to May 31, 2024, however, not approved by the Board of Commissioners until June 24, 2024, at which time it was fully implemented. Management plans to use the recommendation of the auditors. Context The tenant selection plan was required by HUD to be updated on or prior to May 31, 2024, to include the new provisions of HOTMA. Recommendation Management should add additional controls to ensure that the tenant selection plan is updated in accordance with HUD guidelines.
Finding 2024-001
Person to Contact Regarding Findings: Wendy Fromm Section III – Federal Awards Findings and Questioned Costs 2024-001 Finding – Internal control over compliance Federal Program: Section 8 Project-Based Cluster: Section 8 Housing Assistance Payments Program - CFDA #14.195 and Lower Income Housing Assistance Program – Section 8 Moderate Rehabilitation – CFDA #14.856 Federal Agency: U.S. Department of Housing and Urban Development Award Period: 2024 Identification as a repeat finding This was not a repeat finding. Criteria Management is responsible for the design, implementation, and maintenance of a system of internal control over compliance that will ensure compliance related items such as the Tenant Selection Plan are updated in accordance with HUD guidelines. Statement of condition The Authority’s system of internal control over compliance did not prevent or timely detect that the Tenant Selection Plan had not been completed on or prior to May 31, 2024. Cause The monitoring controls in place over the Tenant Selection Plan did not detect that the plan was not timely updated in accordance with HUD guidelines. Effect The tenant selection plan utilized by management after May 31, 2024, was not in compliance with HUD requirements. Questioned costs $0 View of responsible officials The tenant selection plan was prepared in draft format prior to May 31, 2024, however, not approved by the Board of Commissioners until June 24, 2024, at which time it was fully implemented. Management plans to use the recommendation of the auditors. Context The tenant selection plan was required by HUD to be updated on or prior to May 31, 2024, to include the new provisions of HOTMA. Recommendation Management should add additional controls to ensure that the tenant selection plan is updated in accordance with HUD guidelines.
Finding 2024-001
Person to Contact Regarding Findings: Wendy Fromm Section III – Federal Awards Findings and Questioned Costs 2024-001 Finding – Internal control over compliance Federal Program: Section 8 Project-Based Cluster: Section 8 Housing Assistance Payments Program - CFDA #14.195 and Lower Income Housing Assistance Program – Section 8 Moderate Rehabilitation – CFDA #14.856 Federal Agency: U.S. Department of Housing and Urban Development Award Period: 2024 Identification as a repeat finding This was not a repeat finding. Criteria Management is responsible for the design, implementation, and maintenance of a system of internal control over compliance that will ensure compliance related items such as the Tenant Selection Plan are updated in accordance with HUD guidelines. Statement of condition The Authority’s system of internal control over compliance did not prevent or timely detect that the Tenant Selection Plan had not been completed on or prior to May 31, 2024. Cause The monitoring controls in place over the Tenant Selection Plan did not detect that the plan was not timely updated in accordance with HUD guidelines. Effect The tenant selection plan utilized by management after May 31, 2024, was not in compliance with HUD requirements. Questioned costs $0 View of responsible officials The tenant selection plan was prepared in draft format prior to May 31, 2024, however, not approved by the Board of Commissioners until June 24, 2024, at which time it was fully implemented. Management plans to use the recommendation of the auditors. Context The tenant selection plan was required by HUD to be updated on or prior to May 31, 2024, to include the new provisions of HOTMA. Recommendation Management should add additional controls to ensure that the tenant selection plan is updated in accordance with HUD guidelines.
Finding 2024-001
Person to Contact Regarding Findings: Wendy Fromm Section III – Federal Awards Findings and Questioned Costs 2024-001 Finding – Internal control over compliance Federal Program: Section 8 Project-Based Cluster: Section 8 Housing Assistance Payments Program - CFDA #14.195 and Lower Income Housing Assistance Program – Section 8 Moderate Rehabilitation – CFDA #14.856 Federal Agency: U.S. Department of Housing and Urban Development Award Period: 2024 Identification as a repeat finding This was not a repeat finding. Criteria Management is responsible for the design, implementation, and maintenance of a system of internal control over compliance that will ensure compliance related items such as the Tenant Selection Plan are updated in accordance with HUD guidelines. Statement of condition The Authority’s system of internal control over compliance did not prevent or timely detect that the Tenant Selection Plan had not been completed on or prior to May 31, 2024. Cause The monitoring controls in place over the Tenant Selection Plan did not detect that the plan was not timely updated in accordance with HUD guidelines. Effect The tenant selection plan utilized by management after May 31, 2024, was not in compliance with HUD requirements. Questioned costs $0 View of responsible officials The tenant selection plan was prepared in draft format prior to May 31, 2024, however, not approved by the Board of Commissioners until June 24, 2024, at which time it was fully implemented. Management plans to use the recommendation of the auditors. Context The tenant selection plan was required by HUD to be updated on or prior to May 31, 2024, to include the new provisions of HOTMA. Recommendation Management should add additional controls to ensure that the tenant selection plan is updated in accordance with HUD guidelines.