FAC Explorer

Audit 4693

FY End
2023-03-31
Total Expended
$1.55M
Findings
2
Programs
2
Organization: Lagrange Housing Authority (GA)
Year: 2023 Accepted: 2023-11-30
Auditor: Malcolm Johnson & Company P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2725 2023-001 Significant Deficiency - I
579167 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.872 Public Housing Capital Fund $1.10M Yes 1
14.850 Public and Indian Housing $451,956 - 0

Contacts

Name Title Type
NADSTKAC6K49 Zsa Zsa Heard Auditee
7068826416 Malcolm Johnson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A.Basis of Accounting This schedule is prepared on the accrual basis of accounting. B.Basis of Presentation The accompanying Schedule of Federal Awards (the Schedule) includes the federal grant activity of the Authority under programs of the federal government for the year ended March 31, 2023. The information in this schedule is presented in accordance with the requirements of OMB Uniform Guidance, Title 2 CFR, Part 200, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards". Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of the Authority. De Minimis Rate Used: N Rate Explanation: C. Other Matters - Indirect Costs The Authority has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 Condition: Deficiencies Were Noted in Our Examination of Procurement During the review of the disbursements, it was noted that the Authority did not follow their procurement procedures for some small purchases procurement during Fiscal Year 2023. Quotes were not obtained for some maintenance and construction work that was performed above the micro purchase threshold, but below the sealed bids threshold. Assist. Listing No.: 14.872 Questioned Costs: None Cause: The Authority did not have adequate internal controls (monitoring) to determine that they were not in compliance with regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations. Recommendation: We recommend that the Authority formulate, or review and update all its administrative policies to ensure that all contracts are in accordance with applicable HUD regulations. Reply: We concur with the Auditor’s recommendation. We will review and update all our Procurement Policies to ensure that all contracts are in compliance with HUD regulations.
Finding 2023-001
2023-001 Condition: Deficiencies Were Noted in Our Examination of Procurement During the review of the disbursements, it was noted that the Authority did not follow their procurement procedures for some small purchases procurement during Fiscal Year 2023. Quotes were not obtained for some maintenance and construction work that was performed above the micro purchase threshold, but below the sealed bids threshold. Assist. Listing No.: 14.872 Questioned Costs: None Cause: The Authority did not have adequate internal controls (monitoring) to determine that they were not in compliance with regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations. Recommendation: We recommend that the Authority formulate, or review and update all its administrative policies to ensure that all contracts are in accordance with applicable HUD regulations. Reply: We concur with the Auditor’s recommendation. We will review and update all our Procurement Policies to ensure that all contracts are in compliance with HUD regulations.