FAC Explorer

Audit 365045

FY End
2024-12-31
Total Expended
$1.60M
Findings
2
Programs
3
Organization: Barnes County Housing Authority (ND)
Year: 2024 Accepted: 2025-08-27
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574735 2024-001 Significant Deficiency - N
1151177 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.31M Yes 1
14.850 Public Housing Operating Fund $171,539 - 0
14.872 Public Housing Capital Fund $125,203 - 0

Contacts

Name Title Type
MSSGWHBTCMD1 Jan Kamstra Auditee
7018452600 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (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: Barnes County Housing Authority has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule includes the federal award activity of the Barnes County Housing Authority under programs of the federal government for the year ended December 31, 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. 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.

Finding Details

Finding 2024-001
Federal Program U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency Grant Award No. ND014-Housing Choice Voucher Federal Award Year 2024 Criteria The PHA must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517). Condition During our review of the Authority’s utility rate data review, it was noted that certain utility categories increased by 10% or more since the last time the utility allowance schedule was prepared, and that the preparation of a new utility allowance schedule was not performed. Questioned Costs None Context Reviewed the 2023 rate schedules and 2024 rate schedules noting there were changes greater than 10% to water rates in 2024. Effect The utility allowance schedule did not reflect accurate allowances for current cost of utilities. Cause Lack of controls and oversight during the year. Repeat Finding No Recommendation We recommend the Authority review their policies for utility rate reviews to ensure proper analysis is occurring over rate changes. View of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Finding 2024-001
Federal Program U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency Grant Award No. ND014-Housing Choice Voucher Federal Award Year 2024 Criteria The PHA must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517). Condition During our review of the Authority’s utility rate data review, it was noted that certain utility categories increased by 10% or more since the last time the utility allowance schedule was prepared, and that the preparation of a new utility allowance schedule was not performed. Questioned Costs None Context Reviewed the 2023 rate schedules and 2024 rate schedules noting there were changes greater than 10% to water rates in 2024. Effect The utility allowance schedule did not reflect accurate allowances for current cost of utilities. Cause Lack of controls and oversight during the year. Repeat Finding No Recommendation We recommend the Authority review their policies for utility rate reviews to ensure proper analysis is occurring over rate changes. View of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.