FAC Explorer

Audit 368699

FY End
2024-12-31
Total Expended
$7.93M
Findings
7
Programs
5
Organization: Minot Housing Authority (ND)
Year: 2024 Accepted: 2025-09-29
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156381 2024-002 Material Weakness Yes E
1156382 2024-002 Material Weakness Yes E
1156383 2024-003 Material Weakness Yes N
1156384 2024-003 Material Weakness Yes N
1156385 2024-004 Material Weakness Yes N
1156386 2024-004 Material Weakness Yes N
1156387 2024-005 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $6.11M Yes 3
14.850 Public Housing Operating Fund $991,410 Yes 1
14.879 Mainstream Vouchers $409,656 Yes 3
14.872 Public Housing Capital Fund $338,912 Yes 0
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $84,060 Yes 0

Contacts

Name Title Type
PWGTBCNV1EE3 Tom Alexander Auditee
7018520485 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal award activity of Minot 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 (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Minot Housing Authority, it is not intended to and does not present the net position, change in net position, or cash flows of Minot Housing Authority.
The following schedule ties the total amount of federal awards as stated on the SEFA schedule to the financial statements: (SEE TABLE IN NOTES TO SEFA)

Finding Details

Finding 2024-002
Eligibility – Significant Deficiency Federal Program: Section 8 Housing Choice Vouchers (14.871 & 14.879) Criteria: The Authority is required to have a Housing Assistance Payment (HAP) contract that agrees to the amount recorded on the HAP register. Condition: The Authority failed to obtain a signed/completed HAP contract for 1 of 25 tenants for eligibility. Cause: The Authority failed to complete an updated HAP contract when a new lease was signed. Questioned Costs $0 Effect: The Authority is not in compliance with the HUD requirements. Recommendation: We recommend that the Authority completes HAP contracts each time a new lease is signed in order to comply with requirements of the compliance supplement. Views of responsible officials and planned corrective actions: We agree with this finding. See corrective action plan item 2024-002. Indication of repeat finding: This is a new finding.
Finding 2024-003
Special Tests: Housing Quality Standards (HQS) Inspections – Significant Deficiency Federal Program: Section 8 Housing Choice Vouchers (14.871 & 14.879) Criteria: The Authority is required to perform HQS quality control re-inspections on a sample of tenant units. Condition: The Authority failed to perform HQS quality control re-inspections. Cause: The Authority failed to perform HQS quality control re-inspections on a sample of tenant units during the current year. Questioned Costs $0 Effect: The Authority is not in compliance with HUD requirements. Recommendation: We recommend that the Authority complete HQS quality control reinspections on a sample of units each year as required by HUD. Views of responsible officials and planned corrective actions: We agree with this finding. See corrective action plan item 2024-003. Indication of repeat finding: This is a new finding.
Finding 2024-004
Special Tests: HQS Enforcement – Significant Deficiency Federal Program: Section 8 Housing Choice Vouchers (14.871 & 14.879) Criteria: The Authority is required to correct any cited life threatening HQS deficiencies within 24 hours of the inspection and all other HQS deficiencies within 30 calendar days of the inspection. Condition: The Authority failed to maintain a listing of failed inspections. Cause: The Authority does not maintain a listing of failed inspections and therefore, the failed inspections could not be reviewed for compliance with requirements as noted in the compliance supplement. Questioned Costs $0 Effect: The Authority may not be in compliance with the HUD requirements. Recommendation: We recommend that the Authority maintain a listing of failed inspections to verify that the Authority is requiring the correction of any cited life threatening HQS deficiencies within 24 hours of the inspection and all other HQS deficiencies within 30 calendar days of the inspection. Views of responsible officials and planned corrective actions: We agree with this finding. See corrective action plan item 2024-004. Indication of repeat finding: This is a new finding.
Finding 2024-005
Special Tests: Public Housing Waiting List – Significant Deficiency Federal Program: Public Housing Operating Fund (14.850) Criteria: The Authority is required to select tenants from the waiting list in accordance with the PHA’s tenant selection policies. Condition: Of twenty five applicants selected for testing, no documentation could be found for one applicant selected for testing. Therefore, we could not review for compliance with requirements as noted in the compliance supplement. Cause: A tenant was selected for testing and their tenant file could not be located and therefore, could not be reviewed for compliance with requirements as noted in the compliance supplement. Questioned Costs $0 Effect: The Authority may not be in compliance with HUD requirements. Recommendation: We recommend that the Authority maintain tenant file documentation as required by the compliance supplement. Views of responsible officials and planned corrective actions: We agree with this finding. See corrective action plan item 2024-005. Indication of repeat finding: This is a new finding.