FAC Explorer

Audit 50179

FY End
2022-09-30
Total Expended
$5.69M
Findings
2
Programs
5
Organization: The Housing Authority of Lafourche Parish (LA)
Year: 2022 Accepted: 2023-03-27
Auditor: Apiro LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43646 2022-002 Material Weakness - E
620088 2022-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
14.135 Mortgage Insurance_rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate $3.31M Yes 0
14.850 Public and Indian Housing $928,959 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $312,726 Yes 0
14.872 Public Housing Capital Fund $64,985 - 0
14.871 Section 8 Housing Choice Vouchers $38,954 - 0

Contacts

Name Title Type
M7CNH6PHBKA1 Erial Branch Auditee
9855375289 Tom Carr 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 the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The above Schedule of Expenditures of Federal Awards includes the federal award activity of the Authority under programs of the federal government for the year ended September 30, 2022. The information on this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of operations of the Authority, it is not intended to and does not present the financial net position, changes in net position, or cash flows of the Authority.
Title: LOAN BALANCE 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 the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. City Place II Housing Corporations outstanding loan balance as of September 30, 2022 was $0.

Finding Details

Finding 2022-002
Finding 2022-002 ? Tenant File Documentation Maintenance (Material Weakness, Noncompliance) Public Housing Program ? CFDA No. 14.850a; Grant period ? fiscal year ended September 30, 2022 Criteria The Public Housing Occupancy Guidebook and other HUD PIH Notices and Handbooks provide requirements and guidance for which the Public Housing Program is to be administered and operated under with respect to tenant eligibility and reexaminations. Condition and Perspective During audit fieldwork, forty Public Housing Program tenant files were requested for review for compliance with Program eligibility and reexamination requirements. The following omissions were noted from the review: 1) Five files were missing Lead-Based Paint Disclosure Forms 2) Five files were missing Community Service Requirements Forms 3) One file was missing a signed HUD 9886 Authorization for Release of Information Form 4) One file was missing a third-party verification of income Cause Failure to execute controls over tenant file documentation requirements. Effect Non-compliance with tenant file documentation requirements. Questioned Costs ? None noted Recommendation We recommend that the Authority implement and execute strengthened controls over tenant file documentation maintenance processes and procedures. Reply The Authority will implement and execute strengthened controls over tenant file documentation maintenance processes and procedures. Erial Branch, Executive Director, has assumed the responsibility of executing strengthened controls over tenant file documentation maintenance as of April 30, 2023.
Finding 2022-002
Finding 2022-002 ? Tenant File Documentation Maintenance (Material Weakness, Noncompliance) Public Housing Program ? CFDA No. 14.850a; Grant period ? fiscal year ended September 30, 2022 Criteria The Public Housing Occupancy Guidebook and other HUD PIH Notices and Handbooks provide requirements and guidance for which the Public Housing Program is to be administered and operated under with respect to tenant eligibility and reexaminations. Condition and Perspective During audit fieldwork, forty Public Housing Program tenant files were requested for review for compliance with Program eligibility and reexamination requirements. The following omissions were noted from the review: 1) Five files were missing Lead-Based Paint Disclosure Forms 2) Five files were missing Community Service Requirements Forms 3) One file was missing a signed HUD 9886 Authorization for Release of Information Form 4) One file was missing a third-party verification of income Cause Failure to execute controls over tenant file documentation requirements. Effect Non-compliance with tenant file documentation requirements. Questioned Costs ? None noted Recommendation We recommend that the Authority implement and execute strengthened controls over tenant file documentation maintenance processes and procedures. Reply The Authority will implement and execute strengthened controls over tenant file documentation maintenance processes and procedures. Erial Branch, Executive Director, has assumed the responsibility of executing strengthened controls over tenant file documentation maintenance as of April 30, 2023.