FAC Explorer

Audit 3737

FY End
2022-12-31
Total Expended
$58.85M
Findings
2
Programs
10
Organization: Housing Authority of the City of Omaha (NJ)
Year: 2022 Accepted: 2023-11-20
Auditor: Novogradac & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2166 2022-002 Material Weakness Yes E
578608 2022-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $39.67M Yes 1
14.850 Public and Indian Housing $9.67M - 0
14.872 Public Housing Capital Fund $6.95M - 0
14.879 Mainstream Vouchers $809,568 - 0
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $731,956 - 0
14.896 Family Self-Sufficiency Program $421,190 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $260,475 - 0
14.239 Home Investment Partnerships Program $254,806 - 0
14.889 Choice Neighborhoods Implementation Grants $70,150 - 0
14.892 Choice Neighborhoods Planning Grants $12,474 - 0

Contacts

Name Title Type
DFPYJKG9K2X4 Gary Hatfield Auditee
4024446900 Rich Larsen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Housing Authority of the City of Omaha, Nebraska under programs of the federal government for the year ended December 31, 2022. 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 Housing Authority of the City of Omaha, Nebraska, it is not intended to and does not present the financial position, changes in net position or cash flows of the Housing Authority of the City of Omaha, Nebraska. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: INDIRECT COST RATE The Authority has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program, Federal Catalog Numbers: 14.871 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of forty-five (45) tenant files, the following information was unavailable for examination at the time of audit: (2) Lead Based Paint forms (1) Original Application (2) Verification of Income (1) Verification of Assets (1) Annual HQS Inspection form (1) HUD Form 9887 Consent to Release Information (1) HUD Form 50058. Our sample size is statistically valid. Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Voucher Program is in material non-compliance with the eligibility type of compliance requirements of the program. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis.
Finding 2022-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program, Federal Catalog Numbers: 14.871 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of forty-five (45) tenant files, the following information was unavailable for examination at the time of audit: (2) Lead Based Paint forms (1) Original Application (2) Verification of Income (1) Verification of Assets (1) Annual HQS Inspection form (1) HUD Form 9887 Consent to Release Information (1) HUD Form 50058. Our sample size is statistically valid. Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Voucher Program is in material non-compliance with the eligibility type of compliance requirements of the program. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis.