FAC Explorer

Audit 387909

FY End
2025-06-30
Total Expended
$25.69M
Findings
2
Programs
6
Organization: The Housing Authority of the City of Prichard, Alabama (AL)
Year: 2025 Accepted: 2026-02-18
Auditor: JOHN RUSSELL AND ASSOCIATES INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174194 2025-001 Material Weakness Yes C
1174195 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $22.94M Yes 1
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM $1.42M Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $508,246 Yes 0
14.850 PUBLIC AND INDIAN HOUSING $455,728 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $277,792 Yes 0
14.191 MULTIFAMILY HOUSING SERVICE COORDINATORS $80,870 Yes 0

Contacts

Name Title Type
CFGGUFKJ3GJ3 Kimberly Levingston Auditee
2514563324 John G. Russell 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 Prichard, Alabama 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. Cose of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The Housing Authority did not elect to use the 10% De Minimus Cost Rate.

Finding Details

Finding 2025-001
2025-001 – Cash Management Compliance Requirement: Cash Management Condition and Criteria: Housing Authorities are required to have a sound cash management system in place to ensure that funds are reimbursed on a timely basis. . Per PIH Notice 2025-14, the amounts that are due to/due from each entity are to be repaid as soon as possible, leaving no long-term portion to be repaid. During the current fiscal year audit, it was noted that numerous funds were included in the short and long term due to/due from accounts. . It was also noted that the due to/due from accounts existed in prior years These accounts are eliminated on the Statement of Net Position. However, they are recorded on the Financial Data Schedule (FDS). Assistance Listing Number: 14.195, Section Eight Housing Assistance Payments Program, 14.871, Housing Choice Vouchers Type of Finding: Material Weakness Cause: The internal control structure was not adequate to prevent these deficiencies. Effect: Funds were not reimbursed on a timely basis. Questioned Costs: None known. Auditors’ Recommendation: We recommend that the Housing Authority strengthen its internal controls to ensure funds are reimbursed on a timely basis.