FAC Explorer

Audit 378488

FY End
2025-03-31
Total Expended
$2.26M
Findings
2
Programs
2
Organization: Housing Authority of the City of Garfield (NJ)
Year: 2025 Accepted: 2025-12-31
Auditor: POLCARI & COMPANY CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167405 2025-001 Material Weakness Yes I
1167406 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
14.850 PUBLIC HOUSING OPERATING FUND $1.43M Yes 0
14.872 PUBLIC HOUSING CAPITAL FUND $828,396 Yes 2

Contacts

Name Title Type
YAAEZ76RC8Q9 Margret Rocco Auditee
9733400020 Michael Maurice Auditor
No contacts on file

Notes to SEFA

1. Basis of Presentation- The Schedule of Expenditures of Federal Awards is presented in accordance with the requriements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation fo the general purpose financial statments.
2. There were no subrecipient activities during the audit period
3. The Authority has elected not to use the 10% de minimis cost rate.
4. The Authority received no non-cash assistance
5. The Authority did not have any HUD issued mortgages or loans

Finding Details

Finding 2025-001
We Selected five contracts funded by the Capital Fund Program. We noted that the costs related to the rental of emergency generators were not competitively bid after it was known that the replacement standby generators would take more than a year to replace and install. NJ statute NJSA:40A:11-3 is the controlling statute for determining when competitive bidding is required.
Finding 2025-002
We Selected five contracts funded by the Capital Fund Program. We noted that the 50% deposit given in April 2024 to a contractor on an emergency basis was not supported by a surety bond. Additionally, the work done for the emergency did not occur for over one year. The elevator was not competitively bid after it was known that the work did not take place on an expedited basis due to the emergency designation. NJ statute NJSA:40A:11-3 is the controlling statute for determining when competitive bidding is required.