FAC Explorer

Audit 367679

FY End
2024-12-31
Total Expended
$9.10M
Findings
1
Programs
4
Organization: Housing Authority of the City of Hammond, Indiana (IN)
Year: 2024 Accepted: 2025-09-25
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155413 2024-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $7.47M Yes 1
14.850 Public Housing Operating Fund $1.18M Yes 0
14.872 Public Housing Capital Fund $380,454 Yes 0
14.896 Family Self-Sufficiency Program $63,005 Yes 0

Contacts

Name Title Type
RJ3ZNAWWAHN6 Maria Carmen Paniagua Auditee
2199893265 Mandy Merchant Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Authority under programs of the federal government for the year ended December 31, 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, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of 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. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Section 8 Housing Choice Vouchers FALN: 14.871 Federal Award Identification Number and Year: IN010, 2024 Award Period: 1/1/2024-12/31/2024 Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria or specific requirement: The Authority must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) (24 CFR 982.405(b)). Condition: The Authority did not follow its policies and procedures designed to ensure HQS inspections were performed timely. Questioned costs: None. Context: During our testing of 40 files over HQS inspections, we noted the 12 of 40 units tested had an inspection that was not performed on a biennial basis as required per the Authority’s Administrative Plan. Cause: The Authority did not complete timely inspections due to incorrect settings in the software system. Effect: The Authority is not in compliance with HUD requirements. Repeat finding: No. Recommendation: We recommend the Authority review its HQS inspection policies and procedures and discuss these standards with the responsible inspectors to ensure all inspections are performed timely. Views of responsible officials: The Authority agrees with the finding and will take corrective action.