FAC Explorer

Audit 384909

FY End
2025-06-30
Total Expended
$9.32M
Findings
2
Programs
5
Organization: Housing Authority of the City of College Park (GA)
Year: 2025 Accepted: 2026-02-02
Auditor: SMITH MARION & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171891 2025-002 Material Weakness Yes N
1171892 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $6.37M Yes 1
14.850 PUBLIC HOUSING OPERATING FUND $1.56M Yes 0
14.872 PUBLIC HOUSING CAPITAL FUND $1.13M Yes 1
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $175,198 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $80,470 Yes 0

Contacts

Name Title Type
ZN3FCLDSXKR3 Chelsea Walker Auditee
4047661781 Cole Monroe Auditor
No contacts on file

Notes to SEFA

The accompanying schedule presents the expenditures incurred (and related awards received) by the Housing Authority of the City of College Park (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 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
2025-002 Utilities Allowance Calcuation Criteria "In accordance with the 2014 Appropriations Act Section 242, the utility allowance for a family shall be the lower of: (1) The utility allowance amount for the family unit size; or (2) the utility allowance amount for the unit size of the unit rented by the family. However, upon the request of a family that includes a person with disabilities, the PHA must approve a utility allowance higher than the applicable amount if such a higher utility allowance is needed as a reasonable accommodation in accordance with HUD's regulations in 24 CFR part 8 to make the program accessible to and usable by the family member with a disability. This provision applies only to vouchers issued after the effective date of this notice (June 12, 2014) and to current program participants. For current program participants, a PHA must implement the new allowance at the family's next annual reexamination, provided that the PHA is able to provide a family with at least 60 days' notice prior to the reexamination. " Condition During the audit, we noted multiple HUD Forms 50058 had utility allowances calculated not in accordance with the above criteria. Context Due to a software issue 14 of the 40 vouchers we tested did not have the correct Utility Allowance. Cause Procedures to ensure that the appropriate utility allowance was note adhered to on a consistent basis. Effect Tenant payments due to landlords were incorrectly calculated, HAP payments incorrectly calculated. Recommendations Management should review tenant files to ensure that the appropriate utility allowance is used for the type of unit under contract. Questioned Costs None Management Views Management Agrees
Finding 2025-001
Criteria Per 24 CFR 200.05, Housing Authorities are to minimize the time federal funds are drawn down to expenditure. Additionally 24 CFR 905.310 states that PHA shall initiate a fund requisition from HUD only when funds are due and payable, unless HUD approves another payment schedule. Condition Management did not follow the 3 day rule. Context During the fiscal year, management drew down CFP funds to provide funding to improve Public Housing. They had an invoice from a supplier, but discovered an issue with the invoice after the voucher had been submitted and the funds had been deposited into the Authority's bank account. Due to the invoice issue, management did not pay the invoice within 3 days. Cause Management did not review and verify the invoice before requesting a draw from the Capital Fund Program. Effect The Authority is not in compliance with Cash Management rules relating to the Capital Fund Program. Recommendations The Authority creates internal controls to ensure invoices are correct before requesting funds from the Capital Fund Program. Questioned Costs None Management Views Management Agrees