Audit 52829

FY End
2022-12-31
Total Expended
$1.69M
Findings
8
Programs
1
Year: 2022 Accepted: 2023-09-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
47209 2022-001 - - B
47210 2022-002 - - B
47211 2022-003 - - N
47212 2022-004 - - B
623651 2022-001 - - B
623652 2022-002 - - B
623653 2022-003 - - N
623654 2022-004 - - B

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.69M Yes 4

Contacts

Name Title Type
GVDCLJ2ZK5G2 Stephanie Berry Auditee
9363364558 John A. Blakeway Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note B Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contain in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.The PHAs summary of significant accounting polices is presented in Note A in the PHAs basic financial statements.The PHA has not elected to use the 10% de minimis cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-001 ? Allowable Costs/Cost Principles ? Housing Choice Voucher Program ? ALN #14.871. Criteria or Specific Requirement: PHAs are required to maintain adequate supporting documentation for all disbursements. Condition: ? The PHA could not locate some of the supporting documentation for its contract inspector in the amount of $ 6,535. Cause: Unknown. Effect: Some disbursements were not adequately supported. Questioned Costs: $ 6,535. Repeat Finding: Not a repeat finding. Recommendation: The PHA should maintain adequate supporting documentation for all disbursements. Response: The PHA?s new Executive Director will make sure all disbursements are adequately supported.
2022-001 ? Allowable Costs/Cost Principles ? Housing Choice Voucher Program ? ALN #14.871. Criteria or Specific Requirement: PHAs are required to maintain adequate supporting documentation for all disbursements. Condition: ? The PHA could not locate some of the supporting documentation for its contract inspector in the amount of $ 6,535. Cause: Unknown. Effect: Some disbursements were not adequately supported. Questioned Costs: $ 6,535. Repeat Finding: Not a repeat finding. Recommendation: The PHA should maintain adequate supporting documentation for all disbursements. Response: The PHA?s new Executive Director will make sure all disbursements are adequately supported.
2022-003 ? Special Tests and Provisions ? Housing Choice Voucher Program ? ALN #14.871. Criteria or Specific Requirement: PHAs are required to keep a detail listing of amounts due from fraud recoveries. Condition: ? The PHA did not maintain a detail receivable listing of fraud recoveries. Cause: Unknown. Effect: The PHA does not have a detail listing of receivables from fraud recoveries. Questioned Costs: Not applicable. Repeat Finding: Not a repeat finding. Recommendation: The PHA should keep a detail listing of amounts receivable from fraud recoveries. Response: The PHA?s new Executive Director will maintain a detail listing amounts due from fraud recoveries.
2022-004 ? Allowable Costs/Cost Principles ? Housing Choice Voucher Program ? ALN #14.871. Criteria or Specific Requirement: Allowable costs should be a necessary and reasonable expense of the program. Condition: ? The PHA engaged a consult to provide consulting services related to housing authority policies and other matters. The consultant was paid in monthly amounts of $5,700 which totaled $28,500 in 2022 and $22,800 in 2021. Cause: Unknown. Effect: Monthly amounts of $5,700 were paid to a consultant when less expensive forms of assistance could have been obtained. Questioned Costs: $28,500 in 2022 and $22,800 in 2021. Repeat Finding: Not a repeat finding. Recommendation: Program assistance can be obtained with less expensive methods. For example, the PHA could have asked HUD for assistance or asked for assistance from a neighboring housing authority. Response: The PHA?s new Executive Director will find a more reasonable way to provide guidance with policies and other matters.
2022-001 ? Allowable Costs/Cost Principles ? Housing Choice Voucher Program ? ALN #14.871. Criteria or Specific Requirement: PHAs are required to maintain adequate supporting documentation for all disbursements. Condition: ? The PHA could not locate some of the supporting documentation for its contract inspector in the amount of $ 6,535. Cause: Unknown. Effect: Some disbursements were not adequately supported. Questioned Costs: $ 6,535. Repeat Finding: Not a repeat finding. Recommendation: The PHA should maintain adequate supporting documentation for all disbursements. Response: The PHA?s new Executive Director will make sure all disbursements are adequately supported.
2022-001 ? Allowable Costs/Cost Principles ? Housing Choice Voucher Program ? ALN #14.871. Criteria or Specific Requirement: PHAs are required to maintain adequate supporting documentation for all disbursements. Condition: ? The PHA could not locate some of the supporting documentation for its contract inspector in the amount of $ 6,535. Cause: Unknown. Effect: Some disbursements were not adequately supported. Questioned Costs: $ 6,535. Repeat Finding: Not a repeat finding. Recommendation: The PHA should maintain adequate supporting documentation for all disbursements. Response: The PHA?s new Executive Director will make sure all disbursements are adequately supported.
2022-003 ? Special Tests and Provisions ? Housing Choice Voucher Program ? ALN #14.871. Criteria or Specific Requirement: PHAs are required to keep a detail listing of amounts due from fraud recoveries. Condition: ? The PHA did not maintain a detail receivable listing of fraud recoveries. Cause: Unknown. Effect: The PHA does not have a detail listing of receivables from fraud recoveries. Questioned Costs: Not applicable. Repeat Finding: Not a repeat finding. Recommendation: The PHA should keep a detail listing of amounts receivable from fraud recoveries. Response: The PHA?s new Executive Director will maintain a detail listing amounts due from fraud recoveries.
2022-004 ? Allowable Costs/Cost Principles ? Housing Choice Voucher Program ? ALN #14.871. Criteria or Specific Requirement: Allowable costs should be a necessary and reasonable expense of the program. Condition: ? The PHA engaged a consult to provide consulting services related to housing authority policies and other matters. The consultant was paid in monthly amounts of $5,700 which totaled $28,500 in 2022 and $22,800 in 2021. Cause: Unknown. Effect: Monthly amounts of $5,700 were paid to a consultant when less expensive forms of assistance could have been obtained. Questioned Costs: $28,500 in 2022 and $22,800 in 2021. Repeat Finding: Not a repeat finding. Recommendation: Program assistance can be obtained with less expensive methods. For example, the PHA could have asked HUD for assistance or asked for assistance from a neighboring housing authority. Response: The PHA?s new Executive Director will find a more reasonable way to provide guidance with policies and other matters.