FAC Explorer

Audit 409755

FY End
2024-12-31
Total Expended
$2.62M
Findings
3
Programs
4
Organization: Housing Authority of the County of Mifflin (PA)
Year: 2024 Accepted: 2026-08-25
Auditor: ACCUTRAK CONSULTING AND ACCOUNTING SERVICES PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227789 2024-001 Material Weakness Yes AB
1227790 2024-002 Material Weakness Yes L
1227791 2024-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.28M Yes 3
14.850 PUBLIC HOUSING OPERATING FUND $1.17M Yes 0
10.427 RURAL RENTAL ASSISTANCE PAYMENTS $130,376 Yes 0
14.872 PUBLIC HOUSING CAPITAL FUND $29,543 Yes 0

Contacts

Name Title Type
JMHKFRP83K79 Allison Fisher Auditee
7172482624 Shaniece Bennett Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of the Housing Authority under programs of the federal government for the year ended December 31, 2024. Expenditures reported on the Schedule are reported on the same basis of accounting as the basic financial statements, although the basis for determining when federal awards are expended is presented in accordance with the requirements of the Uniform Guidance, Audit of States, Local Governments, and Non-Profit Organizations. In addition, expenditures reported on the Schedule are recognized following the cost principles contained in Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the financial statements. The Housing Authority has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. The Housing Authority does not pass funds through to sub recipients. Because the Schedule presents only a selected portion of the operations of the Housing Authority, it is not intended to and does not present the financial position, changes in net assets, or cash flows, if applicable, of the Housing Authority.

Finding Details

Finding 2024-001
Finding No: 2024-001 Type: Noncompliance with provisions of contracts or grant –Housing Choice Vouchers, Assistance Listing No. 14.871; Condition: We identified the following non-compliances: 9 out of 24 selected expense/payroll items did not meet the requirements for activities allowed nor allowable costs. 2 were nonpayroll expenses that had no supporting documentation for allocation. 7 were payroll expenses that had no supporting documentation for compensation agreements, 3 of the 7 payroll expenses did not have timesheets that matched the recorded allocated amounts. Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for activities allowed "PHAs may use HCVP and MV funds only for HAPs to participating owners, and for associated administrative fees and [to recover indirect costs]" and for allowable costs "The amount of salary, including bonuses of PHA chief executive officers, other officers and employees paid with Section 8 HCV administrative fees may not exceed the annual rate of basic pay payable for a federal position" Amount: $23,625 of known questioned costs, $103,339 of total likely and known questioned costs. Cause: There was staffing turnover and management changes throughout the year. Effect or Potential Effect: 1. Expense/Payroll costs allocated to the major program could be overstated 2. Misappropriation of grant dollars for pay rates not appropriately approved and authorized. Repeat Audit Finding: No
Finding 2024-002
Finding No: 2024-002 Type: Noncompliance with provisions of contracts or grant –Housing Choice Vouchers, Assistance Listing No. 14.871; Condition: We identified the following non-compliances: submitted unaudited financials submitted through FASS-PH did not match unadjusted financials received. Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for reporting “The Uniform Financial Reporting Standards require PHAs to submit timely GAAP-based unaudited financial information electronically to HUD [via FASS-PH]” Amount: Not determined Cause: There was staffing turnover and management changes throughout the year. Effect or Potential Effect: 1. There may be reconciling items between financial information submitted to HUD and the Authority’s financials. Repeat Audit Finding: No
Finding 2024-003
Finding No: 2024-003 Type: Internal control deficiency over financial reporting Condition: We identified a number of control deficiencies in the system of internal control: • Supporting documentation such as invoices, compensation agreements, approvals and reports were not available • Documented accounting policies and procedures were either missing or lacked sufficient detail. • Some significant account balances were not reconciled and/or adjusted. • Monitoring of adherence to established policies and procedures failed to prevent a contract of $71,200 from being entered into without compliance with the Authority’s procurement policy. Criteria: Management is responsible for maintaining effective internal controls through documented policies, appropriate authorization and review, adequate supporting documentation, timely reconciliations, and ongoing monitoring of significant transactions and account balances. Amount: Not determined Cause: There was staffing turnover and management changes throughout the year. Effect or Potential Effect: 1. Increased risk of material misstatement due to inadequate internal controls. 2. Increased fraud risk due to inadequate internal controls. Repeat Audit Finding: No