FAC Explorer

Audit 76233

FY End
2022-06-30
Total Expended
$2.27M
Findings
2
Programs
2
Organization: Housing Authority of the City of Waynesboro (GA)
Year: 2022 Accepted: 2023-02-28
Auditor: Malcolm Johnson & Company P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
83021 2022-001 Significant Deficiency - L
659463 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $2.03M Yes 1
14.850 Public and Indian Housing - Cares Act $241,602 - 0

Contacts

Name Title Type
FJQPZ29C4KW6 Daniel B Meeks Auditee
7065542233 Malcolm P. Johnson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A.Basis of AccountingThis schedule is prepared on the accrual basis of accounting.B.Basis of PresentationThe accompanying Schedule of Federal Awards (the Schedule) includes the federal grant activity of the Authority under programs of the federal government for the year ended June 30, 2020. The information in this schedule is presented in accordance with the requirements of OMB Uniform Guidance, Title 2 CFR, Part 200, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards". Because 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 auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-1 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Twenty-five (25) files selected for audit using random selection. 17 files lacked timely Annual Recertification for FY 2022 CFDA No: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to recertify participants in a timely manner. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2023.
Finding 2022-001
2022-1 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Twenty-five (25) files selected for audit using random selection. 17 files lacked timely Annual Recertification for FY 2022 CFDA No: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to recertify participants in a timely manner. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2023.