FAC Explorer

Audit 408247

FY End
2025-09-30
Total Expended
$164.80M
Findings
135
Programs
7
Organization: Broward County Housing Authority (FL)
Year: 2025 Accepted: 2026-07-30
Auditor: BCA WATSON RICE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225088 2025-001 Material Weakness Yes P
1225089 2025-002 Material Weakness Yes P
1225090 2025-003 Material Weakness Yes P
1225091 2025-004 Material Weakness Yes P
1225092 2025-005 Material Weakness Yes P
1225093 2025-006 Material Weakness Yes N
1225094 2025-007 Material Weakness Yes E
1225095 2025-008 Material Weakness Yes N
1225096 2025-009 Material Weakness Yes E
1225097 2025-010 Material Weakness Yes L
1225098 2025-011 Material Weakness Yes E
1225099 2025-012 Material Weakness Yes N
1225100 2025-013 Material Weakness Yes N
1225101 2025-014 Material Weakness Yes E
1225102 2025-015 Material Weakness Yes E
1225103 2025-001 Material Weakness Yes P
1225104 2025-002 Material Weakness Yes P
1225105 2025-003 Material Weakness Yes P
1225106 2025-004 Material Weakness Yes P
1225107 2025-005 Material Weakness Yes P
1225108 2025-006 Material Weakness Yes N
1225109 2025-007 Material Weakness Yes E
1225110 2025-008 Material Weakness Yes N
1225111 2025-009 Material Weakness Yes E
1225112 2025-010 Material Weakness Yes L
1225113 2025-011 Material Weakness Yes E
1225114 2025-012 Material Weakness Yes N
1225115 2025-013 Material Weakness Yes N
1225116 2025-014 Material Weakness Yes E
1225117 2025-015 Material Weakness Yes E
1225118 2025-001 Material Weakness Yes P
1225119 2025-002 Material Weakness Yes P
1225120 2025-003 Material Weakness Yes P
1225121 2025-004 Material Weakness Yes P
1225122 2025-005 Material Weakness Yes P
1225123 2025-006 Material Weakness Yes N
1225124 2025-007 Material Weakness Yes E
1225125 2025-008 Material Weakness Yes N
1225126 2025-009 Material Weakness Yes E
1225127 2025-010 Material Weakness Yes L
1225128 2025-011 Material Weakness Yes E
1225129 2025-012 Material Weakness Yes N
1225130 2025-013 Material Weakness Yes N
1225131 2025-014 Material Weakness Yes E
1225132 2025-015 Material Weakness Yes E
1225133 2025-001 Material Weakness Yes P
1225134 2025-002 Material Weakness Yes P
1225135 2025-003 Material Weakness Yes P
1225136 2025-004 Material Weakness Yes P
1225137 2025-005 Material Weakness Yes P
1225138 2025-006 Material Weakness Yes N
1225139 2025-007 Material Weakness Yes E
1225140 2025-008 Material Weakness Yes N
1225141 2025-009 Material Weakness Yes E
1225142 2025-010 Material Weakness Yes L
1225143 2025-011 Material Weakness Yes E
1225144 2025-012 Material Weakness Yes N
1225145 2025-013 Material Weakness Yes N
1225146 2025-014 Material Weakness Yes E
1225147 2025-015 Material Weakness Yes E
1225148 2025-001 Material Weakness Yes P
1225149 2025-002 Material Weakness Yes P
1225150 2025-003 Material Weakness Yes P
1225151 2025-004 Material Weakness Yes P
1225152 2025-005 Material Weakness Yes P
1225153 2025-006 Material Weakness Yes N
1225154 2025-007 Material Weakness Yes E
1225155 2025-008 Material Weakness Yes N
1225156 2025-009 Material Weakness Yes E
1225157 2025-010 Material Weakness Yes L
1225158 2025-011 Material Weakness Yes E
1225159 2025-012 Material Weakness Yes N
1225160 2025-013 Material Weakness Yes N
1225161 2025-014 Material Weakness Yes E
1225162 2025-015 Material Weakness Yes E
1225163 2025-001 Material Weakness Yes P
1225164 2025-002 Material Weakness Yes P
1225165 2025-003 Material Weakness Yes P
1225166 2025-004 Material Weakness Yes P
1225167 2025-005 Material Weakness Yes P
1225168 2025-006 Material Weakness Yes N
1225169 2025-007 Material Weakness Yes E
1225170 2025-008 Material Weakness Yes N
1225171 2025-009 Material Weakness Yes E
1225172 2025-010 Material Weakness Yes L
1225173 2025-011 Material Weakness Yes E
1225174 2025-012 Material Weakness Yes N
1225175 2025-013 Material Weakness Yes N
1225176 2025-014 Material Weakness Yes E
1225177 2025-015 Material Weakness Yes E
1225178 2025-001 Material Weakness Yes P
1225179 2025-002 Material Weakness Yes P
1225180 2025-003 Material Weakness Yes P
1225181 2025-004 Material Weakness Yes P
1225182 2025-005 Material Weakness Yes P
1225183 2025-006 Material Weakness Yes N
1225184 2025-007 Material Weakness Yes E
1225185 2025-008 Material Weakness Yes N
1225186 2025-009 Material Weakness Yes E
1225187 2025-010 Material Weakness Yes L
1225188 2025-011 Material Weakness Yes E
1225189 2025-012 Material Weakness Yes N
1225190 2025-013 Material Weakness Yes N
1225191 2025-014 Material Weakness Yes E
1225192 2025-015 Material Weakness Yes E
1225193 2025-001 Material Weakness Yes P
1225194 2025-002 Material Weakness Yes P
1225195 2025-003 Material Weakness Yes P
1225196 2025-004 Material Weakness Yes P
1225197 2025-005 Material Weakness Yes P
1225198 2025-006 Material Weakness Yes N
1225199 2025-007 Material Weakness Yes E
1225200 2025-008 Material Weakness Yes N
1225201 2025-009 Material Weakness Yes E
1225202 2025-010 Material Weakness Yes L
1225203 2025-011 Material Weakness Yes E
1225204 2025-012 Material Weakness Yes N
1225205 2025-013 Material Weakness Yes N
1225206 2025-014 Material Weakness Yes E
1225207 2025-015 Material Weakness Yes E
1225208 2025-001 Material Weakness Yes P
1225209 2025-002 Material Weakness Yes P
1225210 2025-003 Material Weakness Yes P
1225211 2025-004 Material Weakness Yes P
1225212 2025-005 Material Weakness Yes P
1225213 2025-006 Material Weakness Yes N
1225214 2025-007 Material Weakness Yes E
1225215 2025-008 Material Weakness Yes N
1225216 2025-009 Material Weakness Yes E
1225217 2025-010 Material Weakness Yes L
1225218 2025-011 Material Weakness Yes E
1225219 2025-012 Material Weakness Yes N
1225220 2025-013 Material Weakness Yes N
1225221 2025-014 Material Weakness Yes E
1225222 2025-015 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.879 MAINSTREAM VOUCHERS $6.56M Yes 15
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $4.00M Yes 15
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM $2.24M Yes 15
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM_SECTION 8 MODERATE REHABILITATION $717,270 Yes 15
14.267 CONTINUUM OF CARE PROGRAM $701,919 Yes 15
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $63,988 Yes 15
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $12,216 Yes 15

Contacts

Name Title Type
NFTNLD58NU99 Raikes, Paul Auditee
9547391114 Ronald Thompkins Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards included herein represents all Federal grant awards of
Broward County Housing Authority (the "Authority") over which the Authority exercised direct operating
control for the year ended September 30, 2025.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the
Authority 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. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore,
some amounts presented in this schedule may differ from amounts presented in or used in the preparation of
the financial statements.
Not included are $1 of Port-in expenses included in the statement of revenue and expenses based on a directive
from HUD Real Estate Assessment Center.
The Authority has converted the existing Low-Income Public Housing utilizing the RAD program and those
associated expenditures are reflected in the above Schedule of Expenditures of Federal Awards and those
expenditures are being subsidized by HUD under separate legal entities, in the amount of $2,243,879 under
ALN# 14.195.
The Authority did not elect to use the 15 percent de minimis indirect cost rate.

Finding Details

Finding 2025-001
Late reconciliation of significant accounts to general ledger
Finding 2025-002
Insufficient Board Membership and Lack of Quorum
Finding 2025-003
Lack of Evidence of Journal Entry Approval
Finding 2025-004
Unreconciled financial records
Finding 2025-005
Missing Supporting Documentation for SUL Testing
Finding 2025-006
Invalid HUD-9886 Authorization Forms
Finding 2025-007
Missing Initial Income Verification Documentation
Finding 2025-008
Missing HQS Inspection Documentation (HUD Form 52580-A)
Finding 2025-009
Missing Annual Reexamination Application Documentation
Finding 2025-010
Missing HUD-50058 Documentation
Finding 2025-011
Failure to Verify and Document Value of Tenant Assets
Finding 2025-012
Missing Request for Tenancy Approval Documentation (HUD-52517)
Finding 2025-013
Missing Rent Reasonableness Documentation
Finding 2025-014
Failure to Issue Annual Reexamination Notification Letter
Finding 2025-015
Missing Third-Party Income Verification for Annual Reexamination