FAC Explorer

Audit 367032

FY End
2024-12-31
Total Expended
$1.48M
Findings
3
Programs
1
Organization: Housing Authority of the City of Athens, Alabama (AL)
Year: 2024 Accepted: 2025-09-23
Auditor: John Russell and Associates INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154116 2024-001 Material Weakness Yes C
1154117 2024-002 Material Weakness Yes E
1154118 2024-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.195 Section 8 Housing Assistance Payments Program $1.48M Yes 3

Contacts

Name Title Type
XY7WD7AAHPF8 Akinola Popoola Auditee
2562325300 John G Russell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Housing Authority of the City of Athens, Alabama 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. Cose of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The Housing Authority did not elect to use the 10% De Minimus Cost Rate.

Finding Details

Finding 2024-001
2024-001 CASH MANAGEMENT: COMPLIANCE REQUIREMENT: Cash Management CONDITION AND CRITERIA: Housing Authorities are required to have a sound cash management system in place to ensure that funds are reimbursed on a timely basis. During the current fiscal year audit, it was noted that business activities owed the component unit account amounts that are not expected to be repaid in the 2025 fiscal year. ASSISTANCE LISTING NUMBER: 14.195, Section 8 Housing Assistance Payments Program TYPE OF FINDING: Significant deficiency CAUSE: The internal control structure was not adequate to prevent these deficiencies. EFFECT: Funds were not reimbursed on a timely basis. QUESTIONED COSTS: None known. AUDITORS' RECOMMENDATION: We recommend that the Housing Authority strengthen its internal contraols to ensure funds are reimbursed on a timely basis.
Finding 2024-002
2024-002 TENANT FILES: COMPLIANCE REQUIREMENT: Eligibility CONDITION AND CRITERIA: Housing Authorities under the RAD program are required to obtain an authorization for release of information (HUD Form 9887) and they are required to update the gross rents annually based on the annual OCAF. ASSISTANCE LISTING NUMBER: 14.195, Section 8 Housing Assistance Payments Program TYPE OF FINDING: Significant Deficiency CAUSE: The internal control structure was not adequate to prevent these deficiencies. EFFECT: It was noted that 30 of the 40 tenant files tested did not contain the signed and dated 9887. It was also noted that all 40 tenant files did not contain the annual gross rent certification. QUESTIONED COSTS: None known. AUDITORS' RECOMMENDATION: We recommend that the Housing Authority strengthen its internal controls to ensure they are in compliance with HUD requirements.
Finding 2024-003
2024-003 RESERVE FOR REPLACEMENT: COMPLIANCE REQUIREMENT: Special Tests and Provisions. CONDITION AND CRITERIA: Housing Authorities, under the RAD Program, are required to make required annual contributions to the Reserve for Replacement account from their operating funds. ASSISTANCE LISTING NUMBER: 14.195, Section 8 Housing Assistance Payments Program TYPE OF FINDING: Material Weakness CAUSE: The internal control structure was not adequate to prevent these deficiencies. EFFECT: The Reserve for Replacement account was not properly funded. QUESTIONED COSTS: None known. AUDITORS' RECOMENDATION: We recommend that the Housing Authority strengthen its internal controls to ensure funds are placed into the Reserve for Replacement account on a timely basis.