FAC Explorer

Audit 375361

FY End
2025-03-31
Total Expended
$12.60M
Findings
1
Programs
8
Organization: Housing Authority of the City of New Albany (IN)
Year: 2025 Accepted: 2025-12-17
Auditor: HAWKINS ASH CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165102 2025-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $7.43M Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $3.35M Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $1.35M Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $243,714 Yes 0
14.895 JOBS-PLUS PILOT INITIATIVE $135,606 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $68,319 Yes 0
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $17,283 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $12,470 Yes 0

Contacts

Name Title Type
CLXMWS56GQ89 Mark Dohrman Auditee
8122062061 Joe Haas Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Housing Authority of the City of New Albany and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The amounts presented in this schedule equal the amounts used in the presentation of, the financial statements.
The Housing Authority of the City of New Albany received no federal awards of non-monetary assistance that are required to be disclosed for the fiscal year ended March 31, 2025. The Housing Authority of the City of New Albany had no loans or loan guarantees required to be disclosed for the fiscal year ended March 31, 2025.

Finding Details

Finding 2025-001
Federal Program: 14.850 - Public Housing Criteria: Public Housing Authorities are disallowed from using Operating Funds as funding to other programs.Condition: Public Housing Authority has pooled cash, and the other funds besides public housing have had negative cash balances over past fiscal years. Cause: The housing authority is using public housing reserves to fund the other funds’ shortfall. There are revolving interfunds with other funds not reconciled at year end. Effect: The Housing Authority is not in compliance with Public Housing Operating Fund compliance requirements regarding the use of operation funds. Questioned Costs: Not applicable. Information: Sampling was not applicable to this finding and is a systematic problem. Prior Year Finding: Not a prior year finding. Recommendation: It is recommended that the Housing Authority implements appropriate controls over Public Housing cash to ensure the proper use of operating funds. Management’s Response: The Housing Authority will implement appropriate controls over Public Housing cash to ensure the proper use of Operating Funds.