FAC Explorer

Audit 404934

FY End
2025-09-30
Total Expended
$6.49M
Findings
4
Programs
5
Organization: Housing Authority of the City of Alexander City (AL)
Year: 2025 Accepted: 2026-06-25
Auditor: APRIO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1218836 2025-001 Material Weakness Yes P
1218837 2025-001 Material Weakness Yes P
1218838 2025-001 Material Weakness Yes P
1218839 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.872 PUBLIC HOUSING CAPITAL FUND $2.77M Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $1.94M Yes 1
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.62M Yes 1
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $80,539 Yes 1
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $79,395 Yes 1

Contacts

Name Title Type
GN3HD442B9S5 Darold Sterling Auditee
2563292201 Tim Sumrall Auditor
No contacts on file

Notes to SEFA

The above Schedule of Expenditures of Federal Awards includes the federal award activity of the Authority under programs of the federal government for the year ended September 30, 2025. The information on 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. Because the Schedule presents only a selected portion of operations of the Authority, it is not intended to and does not present the financial net position, changes in net position, or cash flows of the Authority.
No federal award funds were passed through to subrecipient grantees during the fiscal year ended September 30, 2025.
The Authority did not receive or expend non-monetary federal awards assistance during the fiscal year ended September 30, 2025.

Finding Details

Finding 2025-001
Finding 2025-001 – HUD Comprehensive Compliance Monitoring Review, Public Housing Program – 14.850, Housing Choice Vouchers – 14.871, Resident Opportunities and Supportive Services -14.870 Family Self-Sufficiency Program – 14.896; Grant Period – year ended September 30, 2025. (Other Matters) Criteria: The Code of Federal Regulations, the Public Housing Program Guidebook, the Housing Choice Voucher Program Guidebook and other HUD PIH Notices and Handbooks provide requirements and guidance for which the Housing Authority Programs are to be administered and operated under. Condition and Perspective: In June of 2025, HUD conducted a Comprehensive Compliance Monitoring Review of the Housing Authority’s Programs. The Review Report dated February 3, 2025, included the following Review Findings which were not cleared as of September 30, 2025: Finding #13 - Quality Assurance Inspections are not being conducted. Finding #17 - The Authority has not completed a Physical Needs Assessment. Finding #23 – The Authority cannot locate approvals for $1,039.87 withdrawn from the Training Costs line item in LOCCS in the ROSS Program. Effect: Non-compliance with HUD regulations. Questioned Costs: $1,039.87. Recommendation: We recommend that the Authority execute the corrective actions that HUD has outlined in the Comprehensive Compliance Monitoring Review Report dated February 3, 2025. Management’s Response to Finding: The Authority has completed all corrective actions submitted to HUD on March 24, 2025. The Authority received the official close out letter that all findings have been closed on March 12, 2026. Responsible Party: Darold Sterling, Executive Director, (256)329-2201. Anticipated Completion Date: September 30, 2026. - 51