FAC Explorer

Audit 391377

FY End
2025-06-30
Total Expended
$2.32M
Findings
1
Programs
3
Organization: Robeson County Housing Authority (NC)
Year: 2025 Accepted: 2026-03-11
Auditor: PATTERSON & ASSOCIATES PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177957 2025-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
14.850 PUBLIC HOUSING OPERATING FUND $1.36M Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $819,898 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $136,563 Yes 0

Contacts

Name Title Type
M48RLFG2ULT1 Niakeya Cooper Auditee
9107384866 Laura O'Neil Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of the Authority under the programs of the federal government for the year ended June 30, 2025. The information in this SEFA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of the Authority.
Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Authority has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Authority has no loans outstanding with compliance requirements at year end.

Finding Details

Finding 2025-002
Statement of Condition – For the Low Rent Public Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for the fiscal year ended June 30, 2025. We reviewed 5 files for tenants who moved out during the fiscal year ended June 30, 2025. The selected files represent a sample of all tenant files in the two AMPS. We noted 1 instance in which tenant rent was calculated incorrectly. For this file, EIV was not used as part of the income calculation for the Move To Work (MTW) Year 1 calculation. This resulted in missed wages for the head of household. Due to this error, income was underreported in year 1 and was carried forward to year 2 when the error was discovered. The tenant should have been charged flat rent in the first year, creating an underpayment of $96/month. Since the error was carried over into the second year of the MTW program, it is reasonable for the error to be doubled due to the nature of the MTW program. Criteria – Per the Public Housing Occupancy Guidebook: 1. Section 8.2.2, “PHAs must use HUD’s verification hierarchy when verifying the family’s income, assets, deductions, and expenses…Enterprise Income Verification (EIV) is mandatory (i.e. must review EIV Income Report for all families when verifying income)”. Effect – For the files referenced above: 1. Tenant rent was incorrectly calculated, resulting in an underpayment of $96 per month for two years ($2,304 overall). Cause – Incorrect procedures were followed in regards to calculating tenant income. Recommendation – Procedures surrounding tenant rent calculation processes should be strengthened. EIVs need to be pulled and reviewed when verifying family income. Identification of a repeat finding – This is a repeat finding in the current year. Views of responsible officials and corrective action plans – The Authority agrees with this finding. Please refer to the corrective action plan on page 60.