FAC Explorer

Audit 53619

FY End
2022-12-31
Total Expended
$1.58M
Findings
2
Programs
3
Organization: Schertz Housing Authority (TX)
Year: 2022 Accepted: 2023-09-28
Auditor: Smith Marion & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61745 2022-001 Significant Deficiency - E
638187 2022-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.24M Yes 1
14.872 Public Housing Capital Fund $195,292 - 0
14.850 Public and Indian Housing $147,264 - 0

Contacts

Name Title Type
N47FJFQ6M1B3 Cristi Lejeunesse Auditee
8305832321 Douglas Englehart Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity ofthe Authority under programs of the federal government for the year ended December 31, 2022. The informationin this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of our operations, it is not intended to and doesnot present our financial position, changes in net positions, or cash flows De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
FINDING 2022-001 ? MISSING TENANT FILE FEDERAL PROGRAM: ALN 14.871 Section 8 Housing Choice Voucher Program, US Department of Housing and Urban Development. COMPLIANCE REQUIREMENTS: Eligibility TYPE OF FINDING: Non-compliance and significant deficiency in internal controls over compliance. CRITERIA: In accordance with the OMB Compliance Supplement for 14.871, Eligibility, the PHA must retain tenant files for at least three years. (24 CFR section 982.158) CONDITION: We noted an instance where a tenant?s files were unable to be located. The tenant was participating in the program during the fiscal year under audit and therefore the PHA was required to retain files for them. CAUSE: The PHA discovered that the files for the tenant were missing and attempted to reach out to the client to reconstruct the file. The tenant decided to leave the program and the PHA was unable to reconstruct the file. EFFECT: The authority is in non-compliance with the requirements outlined in 24 CFR section 982.158. QUESTIONED COSTS: None. CONTEXT: The authority had approximately 152 tenants participating in the program during the fiscal year. Of these, we reviewed 40 tenant files and found 1 instance of non-compliance. We believe this to be an isolated instance and do not project any non-compliance to the rest of the population. RECOMMENDATION: We recommend that management implement monitoring procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees.
Finding 2022-001
FINDING 2022-001 ? MISSING TENANT FILE FEDERAL PROGRAM: ALN 14.871 Section 8 Housing Choice Voucher Program, US Department of Housing and Urban Development. COMPLIANCE REQUIREMENTS: Eligibility TYPE OF FINDING: Non-compliance and significant deficiency in internal controls over compliance. CRITERIA: In accordance with the OMB Compliance Supplement for 14.871, Eligibility, the PHA must retain tenant files for at least three years. (24 CFR section 982.158) CONDITION: We noted an instance where a tenant?s files were unable to be located. The tenant was participating in the program during the fiscal year under audit and therefore the PHA was required to retain files for them. CAUSE: The PHA discovered that the files for the tenant were missing and attempted to reach out to the client to reconstruct the file. The tenant decided to leave the program and the PHA was unable to reconstruct the file. EFFECT: The authority is in non-compliance with the requirements outlined in 24 CFR section 982.158. QUESTIONED COSTS: None. CONTEXT: The authority had approximately 152 tenants participating in the program during the fiscal year. Of these, we reviewed 40 tenant files and found 1 instance of non-compliance. We believe this to be an isolated instance and do not project any non-compliance to the rest of the population. RECOMMENDATION: We recommend that management implement monitoring procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees.