FAC Explorer

Audit 374098

FY End
2025-03-31
Total Expended
$1.97M
Findings
1
Programs
4
Organization: Bourne Housing Authority (MA)
Year: 2025 Accepted: 2025-12-11
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164525 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.37M Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $384,599 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $133,120 Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $87,140 Yes 0

Contacts

Name Title Type
JQRZK2V3NMF1 Kara Galasso Garcia Auditee
5085637485 Michael Guyder Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Bourne Housing Authority, under programs of the federal government for the year ended March 31, 2025. 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Bourne Housing Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of Bourne Housing Authority.
Expenditures reported on the schedule are reported on the accrual basis of accounting. For cost-reimbursement awards, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For performance-based awards, expenditures reported represent amounts earned.
The Bourne Housing Authority has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
2025-001 – REPORTING AND SPECIAL TESTS Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Voucher Cluster CRITERIA 24 CFR § 985 – The Section 8 Management Assessment Program (SEMAP) is designed to assess whether the Section 8 tenant-based assistance programs operate to help eligible families afford decent rental units at the correct subsidy cost. SEMAP also establishes a system for HUD to measure the Authority’s performance in key Section 8 program areas and to assign performance ratings. The method for selecting the Authority’s quality control sample must leave a clear audit trail that can be used to verify that the Authority’s quality control sample was drawn in an unbiased manner. CONDITION The Authority did not conduct its biennial SEMAP assessment. CAUSE The Authority’s new Executive Director was not aware of SEMAP certification and reporting requirements. EFFECT The Authority is not in compliance with its SEMAP certification and reporting requirements. QUESTIONED COSTS None identified CONTEXT The Authority conducts the SEMAP assessment on a biennial basis. REPEAT FINDING Not a repeat finding. RECOMMENDATION The Authority should ensure that SEMAP assessment is conducted on a biennial basis and includes adequate supporting documentation. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.