FAC Explorer

Audit 42993

FY End
2022-12-31
Total Expended
$2.32M
Findings
8
Programs
7
Organization: Housing Authority of the City of Williston (ND)
Year: 2022 Accepted: 2023-09-28
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51935 2022-003 Significant Deficiency Yes N
51936 2022-003 Significant Deficiency Yes N
51937 2022-004 Significant Deficiency Yes N
51938 2022-004 Significant Deficiency Yes N
628377 2022-003 Significant Deficiency Yes N
628378 2022-003 Significant Deficiency Yes N
628379 2022-004 Significant Deficiency Yes N
628380 2022-004 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
10.415 Rural Rental Housing Loans $720,013 Yes 1
14.872 Public Housing Capital Fund $386,903 - 0
14.871 Section 8 Housing Choice Vouchers $381,813 Yes 1
14.850 Public and Indian Housing $367,015 - 0
14.195 Section 8 Housing Assistance Payments Program $280,530 - 0
14.879 Mainstream Vouchers $106,620 Yes 1
10.427 Rural Rental Assistance Payments $74,419 - 1

Contacts

Name Title Type
STUJJCVL9F95 Tom Alexander Auditee
7018520485 Daryl Heizelman Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 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 (the schedule) includes the federal award activity of the Housing Authority of the City of Williston under programs of the federal government for the year ended December 31, 2022. 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). Because the schedule presents only a selected portion of the operations of the Housing Authority of the City of Williston, it is not intended to and does not present the financial position, change in net position, or cash flows of the Housing Authority of the City of Williston.
Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. RURAL RENTAL HOUSING LOANS (10.415) - Balance outstanding at the end of the audit period was $698, 234 and balance outstanding at the beginning of the audit period was $720,013.
Title: Reconciliation of HCV Cluster to the Financial Data Schedule Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Housing Choice voucher revenueHousing vouchers $381,813 Mainstream 5 vouchers 106,620 Total federal funds 488,433 Other non-federal revenue 46,162 Total federal funds $534,595 Total revenue per financial data scheduleTenant revenue - other $46,162 HUD PHA operating grants 488,433 $534,595

Finding Details

Finding 2022-003
Criteria: The compliance supplement used during single audit testing specifies that the Authority is required to enter into depository agreements with their financial institutions in order to be in compliance with Uniform Guidance Standards. Condition/Context: The Authority failed to obtain depository agreements with their financial institutions. Cause: The Authority failed to obtain depository agreements for all accounts with their financial institutions. Effect: The Authority's deposits of federal funds are not properly safeguarded as required by Uniform Guidance. Recommendation: We recommend the Authority enter into depository agreements with financial institutions for all accounts in order to comply with requirements of the compliance supplement.
Finding 2022-003
Criteria: The compliance supplement used during single audit testing specifies that the Authority is required to enter into depository agreements with their financial institutions in order to be in compliance with Uniform Guidance Standards. Condition/Context: The Authority failed to obtain depository agreements with their financial institutions. Cause: The Authority failed to obtain depository agreements for all accounts with their financial institutions. Effect: The Authority's deposits of federal funds are not properly safeguarded as required by Uniform Guidance. Recommendation: We recommend the Authority enter into depository agreements with financial institutions for all accounts in order to comply with requirements of the compliance supplement.
Finding 2022-004
Criteria: The compliance supplement used during single audit testing specifies the timely payment of all real estate and applicable personal property taxes in order to be in compliance with Uniform Guidance standards. Condition/Context: The Authority failed to timely submit payments in lieu of taxes to Williams County. This payment may be paid in full by February 15th, or installment payments may be made by March 1st, and October 15th. Cause: The finance officer at Minot Housing prepared an estimated calculation of PILOT at year end however failed to submit the payment by the applicable deadline. Effect: There are no effects to the financial statements as the taxes were properly accrued at 12/31/2022 and were simply not paid by the 2/15/2023 deadline. The Authority does not meet all of the requirements set forth by the compliance supplement in accordance with the Uniform Guidance. Recommendation: We recommend that management keeps track of all necessary tax related payments and deadlines to ensure timely payments.
Finding 2022-004
Criteria: The compliance supplement used during single audit testing specifies the timely payment of all real estate and applicable personal property taxes in order to be in compliance with Uniform Guidance standards. Condition/Context: The Authority failed to timely submit payments in lieu of taxes to Williams County. This payment may be paid in full by February 15th, or installment payments may be made by March 1st, and October 15th. Cause: The finance officer at Minot Housing prepared an estimated calculation of PILOT at year end however failed to submit the payment by the applicable deadline. Effect: There are no effects to the financial statements as the taxes were properly accrued at 12/31/2022 and were simply not paid by the 2/15/2023 deadline. The Authority does not meet all of the requirements set forth by the compliance supplement in accordance with the Uniform Guidance. Recommendation: We recommend that management keeps track of all necessary tax related payments and deadlines to ensure timely payments.
Finding 2022-003
Criteria: The compliance supplement used during single audit testing specifies that the Authority is required to enter into depository agreements with their financial institutions in order to be in compliance with Uniform Guidance Standards. Condition/Context: The Authority failed to obtain depository agreements with their financial institutions. Cause: The Authority failed to obtain depository agreements for all accounts with their financial institutions. Effect: The Authority's deposits of federal funds are not properly safeguarded as required by Uniform Guidance. Recommendation: We recommend the Authority enter into depository agreements with financial institutions for all accounts in order to comply with requirements of the compliance supplement.
Finding 2022-003
Criteria: The compliance supplement used during single audit testing specifies that the Authority is required to enter into depository agreements with their financial institutions in order to be in compliance with Uniform Guidance Standards. Condition/Context: The Authority failed to obtain depository agreements with their financial institutions. Cause: The Authority failed to obtain depository agreements for all accounts with their financial institutions. Effect: The Authority's deposits of federal funds are not properly safeguarded as required by Uniform Guidance. Recommendation: We recommend the Authority enter into depository agreements with financial institutions for all accounts in order to comply with requirements of the compliance supplement.
Finding 2022-004
Criteria: The compliance supplement used during single audit testing specifies the timely payment of all real estate and applicable personal property taxes in order to be in compliance with Uniform Guidance standards. Condition/Context: The Authority failed to timely submit payments in lieu of taxes to Williams County. This payment may be paid in full by February 15th, or installment payments may be made by March 1st, and October 15th. Cause: The finance officer at Minot Housing prepared an estimated calculation of PILOT at year end however failed to submit the payment by the applicable deadline. Effect: There are no effects to the financial statements as the taxes were properly accrued at 12/31/2022 and were simply not paid by the 2/15/2023 deadline. The Authority does not meet all of the requirements set forth by the compliance supplement in accordance with the Uniform Guidance. Recommendation: We recommend that management keeps track of all necessary tax related payments and deadlines to ensure timely payments.
Finding 2022-004
Criteria: The compliance supplement used during single audit testing specifies the timely payment of all real estate and applicable personal property taxes in order to be in compliance with Uniform Guidance standards. Condition/Context: The Authority failed to timely submit payments in lieu of taxes to Williams County. This payment may be paid in full by February 15th, or installment payments may be made by March 1st, and October 15th. Cause: The finance officer at Minot Housing prepared an estimated calculation of PILOT at year end however failed to submit the payment by the applicable deadline. Effect: There are no effects to the financial statements as the taxes were properly accrued at 12/31/2022 and were simply not paid by the 2/15/2023 deadline. The Authority does not meet all of the requirements set forth by the compliance supplement in accordance with the Uniform Guidance. Recommendation: We recommend that management keeps track of all necessary tax related payments and deadlines to ensure timely payments.