FAC Explorer

Audit 366467

FY End
2024-09-30
Total Expended
$17.46M
Findings
6
Programs
6
Organization: Housing Authority of the City of Lafayette (LA)
Year: 2024 Accepted: 2025-09-17
Auditor: Darnall Sikes & Frederick

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1153269 2024-002 Material Weakness Yes E
1153270 2024-002 Material Weakness Yes E
1153271 2024-002 Material Weakness Yes E
1153272 2024-003 Material Weakness Yes N
1153273 2024-003 Material Weakness Yes N
1153274 2024-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.850 Public Housing Operating Fund $1.79M Yes 0
14.879 Mainstream Vouchers $1.03M Yes 2
14.872 Public Housing Capital Fund $852,263 Yes 0
14.871 Section 8 Housing Choice Vouchers $553,029 Yes 2
14.896 Family Self-Sufficiency Program $93,899 Yes 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $85,792 Yes 0

Contacts

Name Title Type
N9Y6ARKDJYN5 Latweeta Smyers Auditee
3372331327 Ashley Fontenot Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Housing Authority of the City of Lafayette (the “Housing Authority”) under programs of the federal government for the year ended September 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Housing Authority, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Housing Authority.
Federal awards revenues are reported in the Housing Authority’s basic financial statements as follows:
Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports except for changes made to reflect amounts in accordance with generally accepted accounting principles.
The Housing Authority did not elect to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
2024-002 Record Keeping of Housing Voucher Cluster Tenant Files Condition: Housing Voucher Cluster tenant files are not being completed based on compliance requirements of HUD. Criteria: Housing Voucher Cluster tenant files should be maintained to ensure all compliance requirements of HUD are completed timely and appropriately. Cause: Housing Voucher Cluster tenant files are not being maintained with complete and accurate information. Information such as applications for admission or continued occupancy, HUD-9886 Authorization for the Release of Information/Privacy Act Notice, and support for rent calculations were either not filled out appropriately or were missing from the Housing Voucher Cluster tenant files. Effect: Noncompliance with requirements imposes a risk of penalties and fines assessed by HUD. Recommendation: Controls over record keeping and maintaining Housing Voucher Cluster tenant files should be strengthened with an increased emphasis on timely and appropriate documentation concerning all compliance requirements of HUD.
Finding 2024-002
2024-002 Record Keeping of Housing Voucher Cluster Tenant Files Condition: Housing Voucher Cluster tenant files are not being completed based on compliance requirements of HUD. Criteria: Housing Voucher Cluster tenant files should be maintained to ensure all compliance requirements of HUD are completed timely and appropriately. Cause: Housing Voucher Cluster tenant files are not being maintained with complete and accurate information. Information such as applications for admission or continued occupancy, HUD-9886 Authorization for the Release of Information/Privacy Act Notice, and support for rent calculations were either not filled out appropriately or were missing from the Housing Voucher Cluster tenant files. Effect: Noncompliance with requirements imposes a risk of penalties and fines assessed by HUD. Recommendation: Controls over record keeping and maintaining Housing Voucher Cluster tenant files should be strengthened with an increased emphasis on timely and appropriate documentation concerning all compliance requirements of HUD.
Finding 2024-002
2024-002 Record Keeping of Housing Voucher Cluster Tenant Files Condition: Housing Voucher Cluster tenant files are not being completed based on compliance requirements of HUD. Criteria: Housing Voucher Cluster tenant files should be maintained to ensure all compliance requirements of HUD are completed timely and appropriately. Cause: Housing Voucher Cluster tenant files are not being maintained with complete and accurate information. Information such as applications for admission or continued occupancy, HUD-9886 Authorization for the Release of Information/Privacy Act Notice, and support for rent calculations were either not filled out appropriately or were missing from the Housing Voucher Cluster tenant files. Effect: Noncompliance with requirements imposes a risk of penalties and fines assessed by HUD. Recommendation: Controls over record keeping and maintaining Housing Voucher Cluster tenant files should be strengthened with an increased emphasis on timely and appropriate documentation concerning all compliance requirements of HUD.
Finding 2024-003
2024-003 NSPIRE/Housing Quality Standards Inspections Condition: Quality control re-inspections on units leased to families were not conducted at least biennially (within a two-year period) on 2 of 32 Housing Voucher Cluster tenants tested. Criteria: Public Housing Authorities must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the Public Housing Authority must conduct quality control re-inspections. Cause: Quality control re-inspections on units leased to families were performed outside of the two-year period on 2 of 32 Housing Voucher Cluster tenants tested. Effect: Noncompliance with requirements imposes a risk of penalties and fines assessed by HUD. Recommendation: Controls over Housing Quality Standards should be strengthened with an increased emphasis on timely re-inspections.
Finding 2024-003
2024-003 NSPIRE/Housing Quality Standards Inspections Condition: Quality control re-inspections on units leased to families were not conducted at least biennially (within a two-year period) on 2 of 32 Housing Voucher Cluster tenants tested. Criteria: Public Housing Authorities must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the Public Housing Authority must conduct quality control re-inspections. Cause: Quality control re-inspections on units leased to families were performed outside of the two-year period on 2 of 32 Housing Voucher Cluster tenants tested. Effect: Noncompliance with requirements imposes a risk of penalties and fines assessed by HUD. Recommendation: Controls over Housing Quality Standards should be strengthened with an increased emphasis on timely re-inspections.
Finding 2024-003
2024-003 NSPIRE/Housing Quality Standards Inspections Condition: Quality control re-inspections on units leased to families were not conducted at least biennially (within a two-year period) on 2 of 32 Housing Voucher Cluster tenants tested. Criteria: Public Housing Authorities must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the Public Housing Authority must conduct quality control re-inspections. Cause: Quality control re-inspections on units leased to families were performed outside of the two-year period on 2 of 32 Housing Voucher Cluster tenants tested. Effect: Noncompliance with requirements imposes a risk of penalties and fines assessed by HUD. Recommendation: Controls over Housing Quality Standards should be strengthened with an increased emphasis on timely re-inspections.