FAC Explorer

Audit 53252

FY End
2022-06-30
Total Expended
$43.75M
Findings
6
Programs
9
Organization: Housing Authority of the City of Miami Beach (FL)
Year: 2022 Accepted: 2023-03-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58077 2022-001 Significant Deficiency - N
58078 2022-001 Significant Deficiency - N
58079 2022-001 Significant Deficiency - N
634519 2022-001 Significant Deficiency - N
634520 2022-001 Significant Deficiency - N
634521 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $38.08M Yes 1
14.182 Section 8 New Construction and Substantial Rehabilitation $3.31M - 0
14.850 Public and Indian Housing $876,712 - 0
14.218 Community Development Block Grants/entitlement Grants $644,496 - 0
14.871 Emergency Housing Voucher $499,010 Yes 1
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $119,317 - 0
14.872 Public Housing Capital Fund $109,830 - 0
14.879 Mainstream Vouchers $70,601 Yes 1
14.896 Family Self-Sufficiency Program $31,875 - 0

Contacts

Name Title Type
UWG2WBR58D63 Katreena Washington Auditee
3055326401 Mandy Merchant Auditor
No contacts on file

Notes to SEFA

Title: Noncash Federal Assistance 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 allowable or are limited as toreimbursement. The accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal award programs of the Authority for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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: The Authority has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Authority did not receive any noncash federal assistance for the year ended June 30,2022.
Title: Subrecipients 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 allowable or are limited as toreimbursement. The accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal award programs of the Authority for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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: The Authority has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. There were no amounts to report on the schedule that were passed through tosubrecipients.

Finding Details

Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: FL017 and 2021/2022 Award Period: 7/1/21-6/30/22 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 24 CFR sections 982.158(d) and 982.404 state that for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS Deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HAQ deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations. Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure overpayments were not made to units that failed inspections. Context: During our testing of 40 files for failed inspection criteria, we noted the following: - One file tested was not properly abated after the unit failed the second inspection. The sample was a statistically valid sample. Questioned Costs: $15,677 Cause: The Authority experienced high level of staff turnover and staff absences due to the pandemic which resulted in this inspection not be conducted. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: No Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. View of Responsible Officials: There is no disagreement with this audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: FL017 and 2021/2022 Award Period: 7/1/21-6/30/22 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 24 CFR sections 982.158(d) and 982.404 state that for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS Deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HAQ deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations. Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure overpayments were not made to units that failed inspections. Context: During our testing of 40 files for failed inspection criteria, we noted the following: - One file tested was not properly abated after the unit failed the second inspection. The sample was a statistically valid sample. Questioned Costs: $15,677 Cause: The Authority experienced high level of staff turnover and staff absences due to the pandemic which resulted in this inspection not be conducted. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: No Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. View of Responsible Officials: There is no disagreement with this audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: FL017 and 2021/2022 Award Period: 7/1/21-6/30/22 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 24 CFR sections 982.158(d) and 982.404 state that for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS Deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HAQ deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations. Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure overpayments were not made to units that failed inspections. Context: During our testing of 40 files for failed inspection criteria, we noted the following: - One file tested was not properly abated after the unit failed the second inspection. The sample was a statistically valid sample. Questioned Costs: $15,677 Cause: The Authority experienced high level of staff turnover and staff absences due to the pandemic which resulted in this inspection not be conducted. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: No Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. View of Responsible Officials: There is no disagreement with this audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: FL017 and 2021/2022 Award Period: 7/1/21-6/30/22 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 24 CFR sections 982.158(d) and 982.404 state that for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS Deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HAQ deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations. Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure overpayments were not made to units that failed inspections. Context: During our testing of 40 files for failed inspection criteria, we noted the following: - One file tested was not properly abated after the unit failed the second inspection. The sample was a statistically valid sample. Questioned Costs: $15,677 Cause: The Authority experienced high level of staff turnover and staff absences due to the pandemic which resulted in this inspection not be conducted. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: No Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. View of Responsible Officials: There is no disagreement with this audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: FL017 and 2021/2022 Award Period: 7/1/21-6/30/22 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 24 CFR sections 982.158(d) and 982.404 state that for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS Deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HAQ deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations. Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure overpayments were not made to units that failed inspections. Context: During our testing of 40 files for failed inspection criteria, we noted the following: - One file tested was not properly abated after the unit failed the second inspection. The sample was a statistically valid sample. Questioned Costs: $15,677 Cause: The Authority experienced high level of staff turnover and staff absences due to the pandemic which resulted in this inspection not be conducted. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: No Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. View of Responsible Officials: There is no disagreement with this audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: FL017 and 2021/2022 Award Period: 7/1/21-6/30/22 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 24 CFR sections 982.158(d) and 982.404 state that for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS Deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HAQ deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations. Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure overpayments were not made to units that failed inspections. Context: During our testing of 40 files for failed inspection criteria, we noted the following: - One file tested was not properly abated after the unit failed the second inspection. The sample was a statistically valid sample. Questioned Costs: $15,677 Cause: The Authority experienced high level of staff turnover and staff absences due to the pandemic which resulted in this inspection not be conducted. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: No Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. View of Responsible Officials: There is no disagreement with this audit finding.