FAC Explorer

Audit 367395

FY End
2024-12-31
Total Expended
$2.62M
Findings
2
Programs
4
Organization: Stark County Housing Authority (ND)
Year: 2024 Accepted: 2025-09-24
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155093 2024-002 Material Weakness Yes N
1155094 2024-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $2.01M Yes 1
14.879 Mainstream Vouchers $215,559 Yes 1
14.182 Lower Income Housing Assistance Program_section 8 New Construction/substantial Rehabilitation $42,030 Yes 0
10.415 Rural Rental Housing Loans $18,269 Yes 0

Contacts

Name Title Type
RGX4B87CDAH7 Derek Johnson Auditee
7012823443 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

The Schedule includes the federal award activity of the 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 net position, changes in net position, or cash flows of the Authority.
The Authority has guaranteed debt in the Rural Rental Housing loans (AL 10.415) in the amount of $324,610 as of December 31, 2024.

Finding Details

Finding 2024-002
Federal Program U.S. Department of Housing and Urban Development AL #14.871 Grant Award No. ND031-Housing Choice Vouchers & ND031-Mainstream Vouchers Grant Award Year 2024 Questioned Costs None. Criteria The Authority is required to compare and calculate reasonable rent for tenants. Considering the location, quality, and utilities offered by the owner. Rent should not exceed 110% of the next most comparable units. (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition In our sample of 40 tenant files tested, BMA noted that 9 files did not include a rent reasonableness calculation. Context We selected 40 tenants to sample out of 342 total for the year. Effect HAP payments could have been paid to a tenant where the rent was not considered reasonable. Cause Lack of controls and oversight during the year. Repeat Finding Not a repeat finding. Recommendation We recommend the Authority review its control procedures to ensure that all compliance procedures are performed in a timely manner. Views of Responsible Officials The Authority recognizes the deficiency and plans to implement the auditor’s recommendations.
Finding 2024-002
Federal Program U.S. Department of Housing and Urban Development AL #14.871 Grant Award No. ND031-Housing Choice Vouchers & ND031-Mainstream Vouchers Grant Award Year 2024 Questioned Costs None. Criteria The Authority is required to compare and calculate reasonable rent for tenants. Considering the location, quality, and utilities offered by the owner. Rent should not exceed 110% of the next most comparable units. (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition In our sample of 40 tenant files tested, BMA noted that 9 files did not include a rent reasonableness calculation. Context We selected 40 tenants to sample out of 342 total for the year. Effect HAP payments could have been paid to a tenant where the rent was not considered reasonable. Cause Lack of controls and oversight during the year. Repeat Finding Not a repeat finding. Recommendation We recommend the Authority review its control procedures to ensure that all compliance procedures are performed in a timely manner. Views of Responsible Officials The Authority recognizes the deficiency and plans to implement the auditor’s recommendations.