FAC Explorer

Audit 42258

FY End
2022-06-30
Total Expended
$5.64M
Findings
2
Programs
4
Organization: Housing Authority of the County of Lebanon (PA)
Year: 2022 Accepted: 2023-03-29
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49560 2022-002 Material Weakness - N
626002 2022-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $3.64M Yes 1
14.850 Public and Indian Housing $1.17M - 0
21.023 Covid-19 Emergency Rental Assistance Program $494,720 Yes 0
14.872 Public Housing Capital Fund $332,671 - 0

Contacts

Name Title Type
XCB3VQJ8AJZ7 Karen Raugh Auditee
7172741401 Brian T. McCall Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: 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 (Uniform Guidance). 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (Schedule) for the year ended June 30, 2022 includes the federal grant activity of the Housing Authority of the County of Lebanon (Authority) and is presented using the accrual basis of accounting. Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the net position, changes in net position, or cash flows of the Authority.

Finding Details

Finding 2022-002
Finding 2022-002: Quality Control Inspections U.S. Department of Housing and Urban Development (HUD) ? Housing Voucher Cluster ? Section 8 Housing Choice Vouchers (ALN 14.871). Compliance Supplement area under Special Test and Provisions. Condition: The Authority did not complete required quality control inspections for the year ended June 30, 2022. Criteria: The Authority should have performed all delayed quality control inspections, caused by COVID-19, per Public and Indian Housing Notice 2021-14, effective January 1, 2022. Cause: The Authority does not have controls in place to ensure that appropriate quality control inspections were being performed, as required by HUD and the Uniform Guidance, after the COVID-19 related waivers expired. Effect: The quality control inspections were not performed in accordance with HUD and the Uniform Guidance requirements, which could result in tenant units to not be in compliance. Failure to comply with grant requirements could jeopardize future funding. Questioned Costs: Unknown Recommendation: The Authority should implement procedures to ensure that all quality controls inspections are being performed throughout the year, as required by HUD and the Uniform Guidance. View of Responsible: The Authority has contracted with a third-party vendor and has staff members that are HQS certified that will perform quality control inspections. The Authority intends to perform all quality control inspections as required by HUD and the Uniform Guidance.
Finding 2022-002
Finding 2022-002: Quality Control Inspections U.S. Department of Housing and Urban Development (HUD) ? Housing Voucher Cluster ? Section 8 Housing Choice Vouchers (ALN 14.871). Compliance Supplement area under Special Test and Provisions. Condition: The Authority did not complete required quality control inspections for the year ended June 30, 2022. Criteria: The Authority should have performed all delayed quality control inspections, caused by COVID-19, per Public and Indian Housing Notice 2021-14, effective January 1, 2022. Cause: The Authority does not have controls in place to ensure that appropriate quality control inspections were being performed, as required by HUD and the Uniform Guidance, after the COVID-19 related waivers expired. Effect: The quality control inspections were not performed in accordance with HUD and the Uniform Guidance requirements, which could result in tenant units to not be in compliance. Failure to comply with grant requirements could jeopardize future funding. Questioned Costs: Unknown Recommendation: The Authority should implement procedures to ensure that all quality controls inspections are being performed throughout the year, as required by HUD and the Uniform Guidance. View of Responsible: The Authority has contracted with a third-party vendor and has staff members that are HQS certified that will perform quality control inspections. The Authority intends to perform all quality control inspections as required by HUD and the Uniform Guidance.