FAC Explorer

Audit 54770

FY End
2022-09-30
Total Expended
$4.36M
Findings
2
Programs
5
Organization: Washington Housing Authority (NC)
Year: 2022 Accepted: 2023-06-27
Auditor: Gregory T Redman CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58688 2022-001 Significant Deficiency - E
635130 2022-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $2.10M Yes 1
14.871 Section 8 Housing Choice Vouchers $1.28M - 0
14.872 Public Housing Capital Fund $854,133 Yes 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $70,080 - 0
14.896 Family Self-Sufficiency Program $60,495 - 0

Contacts

Name Title Type
KCD2XCU86BM6 Shannon Alderman Auditee
2529460061 Greg Redman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of the Washington Housing Authority under the programs of the federal government for the year ended September 30, 2022. The information in this SEFA is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Washington Housing Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of Washington Housing Authority. Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 Federal Agency: U. S. Department of Housing and Urban Development Federal program: Public and Indian Housing ALN#: 14.850 Award Period: 10/1/21-9/30/22 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR 982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. Condition: During my testing, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant Eligibility requirements. Questioned Cost: None Context: Testing of 25 tenant files identified an exception in 1 file as follows: ? 1 file did not contain proper identification verification for all members of the household. Cause: The Agency also did not obtain all required identification during the intake procedures. Effect: The Authority is not in compliance with requirements regarding eligibility. Identification of a repeat finding: None Recommendation: I recommend that the Agency continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the intake procedure and will continue to review recertifications.
Finding 2022-001
2022-001 Federal Agency: U. S. Department of Housing and Urban Development Federal program: Public and Indian Housing ALN#: 14.850 Award Period: 10/1/21-9/30/22 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR 982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. Condition: During my testing, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant Eligibility requirements. Questioned Cost: None Context: Testing of 25 tenant files identified an exception in 1 file as follows: ? 1 file did not contain proper identification verification for all members of the household. Cause: The Agency also did not obtain all required identification during the intake procedures. Effect: The Authority is not in compliance with requirements regarding eligibility. Identification of a repeat finding: None Recommendation: I recommend that the Agency continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the intake procedure and will continue to review recertifications.