FAC Explorer

Audit 409428

FY End
2025-12-31
Total Expended
$12.64M
Findings
1
Programs
2
Organization: Housing Authority of the City of Eureka (CA)
Year: 2025 Accepted: 2026-08-19
Auditor: SMITHMARION&CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227308 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $11.94M Yes 1
14.879 MAINSTREAM VOUCHERS $703,962 Yes 0

Contacts

Name Title Type
JMMSNFM9WD45 Cheryl Churchill Auditee
7074434583 Cole Monroe Auditor
No contacts on file

Notes to SEFA

The accompanying schedule presents the expenditures incurred (and related awards received) by Housing Authority of the County of Humboldt (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.
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 15% de minimis indirect cost rate as allowed in the Uniform Guidance, section 414.

Finding Details

Finding 2025-001
For units under HAP contract that fail to meet HQS, if the reported deficiency is life-threatening (LT), the PHA must, within 24 hours of notification, both inspect the housing unit and notify the owner if the life-threatening deficiency is confirmed. The owner must then make the repairs within 24 hours of PHA notification. If the reported deficiency is non-life-threatening (NLT), the PHA must, within 15 days of notification, both inspect the unit and notify the owner if the deficiency is confirmed. The owner must then make the repairs within 30 days of notification from the PHA or within any PHA-approved extension. (24 CFR section 982.405(d)). If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. During our audit, we identified seven (7) failed HQS (either LT or NLT) that did not receive a pass inspection during the required period. Additionally, they did not have the rent abetment process started or enforced during that time period. The HQS population was 206 failed inspection. We selected a sample of 20 inspection and identified of those 20 reviewed, 7 did not obtain a re-inspection pass within the Criteria noted above and no rent abetment process was enforce on landlord.