FAC Explorer

Audit 371825

FY End
2025-03-31
Total Expended
$3.78M
Findings
1
Programs
2
Organization: Rome Housing Authority (NY)
Year: 2025 Accepted: 2025-11-05
Auditor: SMITH MARION & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161929 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $3.56M Yes 1
14.850 PUBLIC HOUSING OPERATING FUND $212,987 Yes 0

Contacts

Name Title Type
VXJCYZT7JKL8 Tami Lucia Auditee
3153372600 Cole Monroe Auditor
No contacts on file

Notes to SEFA

The accompanying schedule presents the expenditures incurred (and related awards received) by Rome Housing Authority(the Authority) that are reimbursable under federal programs of federal agencies providing financial assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the accompanying schedule. This schedule also only includes the amounts expended by the Authority, none of the amount expended, if any, by the blended or discretely present component units have been included.
The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, section 414.

Finding Details

Finding 2025-002
24 CFR Part 985 Subpart B—Program Operation§ 985.101SEMAP certification. An PHA must submit the HUD-required SEMAP certification form within 60 calendar days after the end of its fiscal year. The certification must be approved by PHA board resolution and signed by the PHA executive director. If the PHA is a unit of local government or a state, a resolution approving the certification is not required, and the certification must be executed by the Section 8 program director During the audit, it was noted that the SEMAP was submitted on time, but the PHA board did not approve the SEMAP via board resolution. The PHA board did not approve the SEMAP via board resolution within 60 calendar days after the end of the fiscal year end. The PHA did not know the board resolution was required, and prior to this fiscal year did not keep board minutes to verify the approval. The Authority did not follow the federal guidelines relating to SEMAP certificiation . The SEMAP was prepared by the Authority, so just have the board approve the SEMAP via Board Resolution. The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive Corrective Action Plan.