FAC Explorer

Audit 73224

FY End
2022-03-31
Total Expended
$7.17M
Findings
2
Programs
6
Organization: Housing Authority of the County of Dekalb (IL)
Year: 2022 Accepted: 2022-11-01
Auditor: Hawkins Ash CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
79319 2022-001 Significant Deficiency - L
655761 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $1.08M - 0
14.267 Continuum of Care Program $380,309 - 0
14.872 Public Housing Capital Fund $375,169 - 0
14.871 Section 8 Housing Choice Vouchers - Ehv $117,947 Yes 0
14.182 Section 8 New Construction and Substantial Rehabilitation $83,282 - 0
14.871 Section 8 Housing Choice Vouchers $33,897 Yes 0

Contacts

Name Title Type
M9LBXQFZCDP7 Christine Sauter Auditee
8157582692 Monica Hauser Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Housing Authority of the County of DeKalb and is presented on the accrual basis of accounting. The information in 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of, the financial statements.
Title: DISCLOSURE OF OTHER FORMS OF ASSISTANCE Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Housing Authority of the County of DeKalb received no federal awards of non-monetary assistance that are required to be disclosed for the year ended March 31, 2022. The Housing Authority of the County of DeKalb had no loans or loan guarantees required to be disclosed for the year ended March 31, 2022.

Finding Details

Finding 2022-001
Item 2022-001 - SEMAP Reporting Program: Section 8 Choice Vouchers Requirement: The SEMAP report must have adequate documentation and sample sizes must be calculated correctly. Condition: The answer of ?at least 98% of units sampled? for indicator 2b on the SEMAP report did not agree to the supporting documentation for the sample selected and the sample size selected from the population was 15 files instead of 16 files.Questioned Cost: Not determinable. Effect: The SEMAP report has incorrect points assessed to the Housing Authority because of an incorrect answer. Cause: Supporting documentation was not reviewed closely for one indicator. Recommendation: We recommend that the personnel completing the SEMAP report are adequately trained. We further recommend that the Housing Authority has a review process established for the SEMAP report to ensure the report is prepared correctly. Management?s Response: We concur. Responsible staff will receive SEMAP training. Going forward, the review process will include the responsible staff presenting the data ready for reporting to a review team PRIOR to the SEMAP submission.
Finding 2022-001
Item 2022-001 - SEMAP Reporting Program: Section 8 Choice Vouchers Requirement: The SEMAP report must have adequate documentation and sample sizes must be calculated correctly. Condition: The answer of ?at least 98% of units sampled? for indicator 2b on the SEMAP report did not agree to the supporting documentation for the sample selected and the sample size selected from the population was 15 files instead of 16 files.Questioned Cost: Not determinable. Effect: The SEMAP report has incorrect points assessed to the Housing Authority because of an incorrect answer. Cause: Supporting documentation was not reviewed closely for one indicator. Recommendation: We recommend that the personnel completing the SEMAP report are adequately trained. We further recommend that the Housing Authority has a review process established for the SEMAP report to ensure the report is prepared correctly. Management?s Response: We concur. Responsible staff will receive SEMAP training. Going forward, the review process will include the responsible staff presenting the data ready for reporting to a review team PRIOR to the SEMAP submission.