FAC Explorer

Audit 413424

FY End
2025-12-31
Total Expended
$5.38M
Findings
1
Programs
4
Organization: Warwick Housing Authority (RI)
Year: 2025 Accepted: 2026-09-30
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238544 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $3.02M Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $1.93M Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $378,661 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $45,027 Yes 0

Contacts

Name Title Type
YRCMJR8UAAL7 Paula McFarland Auditee
4017328500 Kyle Connors Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Warwick Housing Authority, under programs of the federal government for the year ended December 31, 2025. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Warwick Housing Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of Warwick Housing Authority.
Expenditures reported on the schedule are reported on the accrual basis of accounting. For cost-reimbursement awards, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For performance-based awards, expenditures reported represent amounts earned.
The Warwick Housing Authority has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
2025-001 – PROCUREMENT, SUSPENSION AND DEBARMENT Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.850 – Public and Indian Housing CRITERIA Any small purchase or contract, greater than $15,000 ($2,000 if Davis-Bacon rules apply) but not exceeding $50,000, may be made in accordance with the small purchase procedures outlined in this section. WHA staff seeking prospective purchase, to be funded within the current year’s operating or capital budget they manage should solicit a minimum of two price quotes, oral or written, if available from prospective contractors, through a competitive Request for Proposal (RFP) process by phone, fax or email. Results of this process, including bid selection recommendation and related justification are then presented to the compliance officer who will make the award to the entity with the lowest acceptable bid and/or greatest value. CONDITION As a result of audit procedures, we identified following: > 1 instance where a vendor exceeding small purchase threshold was not competitively procured. > 3 instances where contract was approved without any other procurement file or documentation. > 2 instances of insufficient documentation retained in procurement file. CAUSE The Authority’s internal control over procurement was not effective at identifying the need for competitive procurement and procurement policy was not properly implemented. EFFECT The Authority has not ensured that it is receiving the most competitive prices or rates for services that have been procured, which may have resulted in unnecessary additional costs to the Authority. QUESTIONED COSTS None identified. CONTEXT All purchases are required to be made in accordance with the Authority’s procurement policy. We selected a sample of 8 vendors. REPEAT FINDING Not a repeat finding RECOMMENDATION We recommend that the Authority develop and implement sufficient internal control policies and procedures to provide assurance for compliance with the Procurement, Suspension, and Debarment requirements of the Uniform Guidance. In addition, the Authority should provide proper training to the staff to ensure adherence to Authority’s Procurement policy. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.