FAC Explorer

Audit 8885

FY End
2023-03-31
Total Expended
$134.73M
Findings
2
Programs
10
Organization: Housing Authority of the City of Tampa, Florida (FL)
Year: 2023 Accepted: 2023-12-29
Auditor: Berman Hopkins Wright & Laham CPAS and Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6902 2023-002 Significant Deficiency - C
583344 2023-002 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $123.11M Yes 0
14.872 Public Housing Capital Fund $3.47M Yes 1
14.850 Public and Indian Housing $2.47M - 0
14.879 Mainstream Vouchers $2.38M Yes 0
93.137 Community Programs to Improve Minority Health Grant Program $970,913 - 0
14.871 Emergency Housing Voucher - Housing Choice Voucher $731,834 Yes 0
14.241 Housing Opportunities for Persons with Aids $628,257 - 0
14.238 Shelter Plus Care $490,955 - 0
17.274 Youthbuild $371,410 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $104,889 - 0

Contacts

Name Title Type
DLJLFMBQJ833 Susi Begazo-McGourty Auditee
8133419101 Laura Anne Pray Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2 - FEDERAL AWARDS RECEIVING SEPARATE AUDITS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards and local assistance includes the federal grant activity of the Housing Authority of the City of Tampa, Florida and is presented on the accrual basis of accounting. The information on this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 preparation of, the basic financial statements. In accordance with HUD regulations, HUD considers the Annual Budget Authority for the Section 8 Housing Choice Voucher Program (“HCV”), AL No. 14.871, to be an expenditure for the purposes of this schedule. Therefore, the amount in this schedule represents the total amount received directly from HUD and not the expenditures paid by the Authority. De Minimis Rate Used: N Rate Explanation: The Authority did not elect to use the 10-percent de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards and local assistance excludes $453,984,277 of expenditures for a Performance Based Contract Administrator Agreement with HUD for the State of Florida and the U.S. Virgin Islands. There is a separately issued schedule of expenditures of federal awards in the annual audit performed in accordance with the requirements of Uniform Guidance dated December 15, 2023, for North Tampa Housing Development Corporation, a blended component unit of the Authority, in which that federal award is included. If that amount had been included in the accompanying schedule the total expenditures of federal and local awards would have been $589,360,203.
Title: NOTE 4 - SUB-RECIPIENTS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards and local assistance includes the federal grant activity of the Housing Authority of the City of Tampa, Florida and is presented on the accrual basis of accounting. The information on this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 preparation of, the basic financial statements. In accordance with HUD regulations, HUD considers the Annual Budget Authority for the Section 8 Housing Choice Voucher Program (“HCV”), AL No. 14.871, to be an expenditure for the purposes of this schedule. Therefore, the amount in this schedule represents the total amount received directly from HUD and not the expenditures paid by the Authority. De Minimis Rate Used: N Rate Explanation: The Authority did not elect to use the 10-percent de minimis indirect cost rate. During the year ended March 31, 2023, the Authority had no sub-recipients.
Title: NOTE 5 - NONCASH ASSISTANCE AND OTHER Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards and local assistance includes the federal grant activity of the Housing Authority of the City of Tampa, Florida and is presented on the accrual basis of accounting. The information on this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 preparation of, the basic financial statements. In accordance with HUD regulations, HUD considers the Annual Budget Authority for the Section 8 Housing Choice Voucher Program (“HCV”), AL No. 14.871, to be an expenditure for the purposes of this schedule. Therefore, the amount in this schedule represents the total amount received directly from HUD and not the expenditures paid by the Authority. De Minimis Rate Used: N Rate Explanation: The Authority did not elect to use the 10-percent de minimis indirect cost rate. The Authority did not receive any noncash assistance, federal loans, or federally funded insurance during the year ended March 31, 2023.

Finding Details

Finding 2023-002
Cash Management Public Housing Capital Fund - AL No. 14.872 Significant Deficiency in Internal Controls Other Matter to Reported Under the Uniform Control Condition: It was noted that funds were overdrawn during the year and never paid out to a vendor. Out of the 26 grant drawdowns during the year, 11 samples were tested and the following was noted:  6 drawdowns were missing invoice documentation.  4 drawdowns were missing payment documentation. Context: The auditor haphazardly selected 11 grant drawdowns from the population, which we consider to be a statistically valid sample size. The auditor reviewed the drawdowns and supporting documentation to ensure proper procedures are being followed and that the Authority is in compliance with HUD requirements. Criteria: The U.S. Treasury per 2 CFR section 200.305 (2 CFR section 200.302(b)(6)) requires grant funds received by the Authority to be properly spent within 72 hours of receipt. HUD regulations require that proper documentation be maintained for all Capital Fund Program per 24 CFR 905.326. Cause: The Authority experienced staff turnover in the finance department as well as difficulty replacing personnel knowledgeable with HUD and grant reporting requirements. Effect: The Authority is unable to provide supporting documentation for the capital funds that were drawn during the year. Questioned Costs: $155,318 Auditor’s Recommendations: The Authority should continue to develop and implement internal controls over grant reporting and provide training opportunities to staff. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-002
Cash Management Public Housing Capital Fund - AL No. 14.872 Significant Deficiency in Internal Controls Other Matter to Reported Under the Uniform Control Condition: It was noted that funds were overdrawn during the year and never paid out to a vendor. Out of the 26 grant drawdowns during the year, 11 samples were tested and the following was noted:  6 drawdowns were missing invoice documentation.  4 drawdowns were missing payment documentation. Context: The auditor haphazardly selected 11 grant drawdowns from the population, which we consider to be a statistically valid sample size. The auditor reviewed the drawdowns and supporting documentation to ensure proper procedures are being followed and that the Authority is in compliance with HUD requirements. Criteria: The U.S. Treasury per 2 CFR section 200.305 (2 CFR section 200.302(b)(6)) requires grant funds received by the Authority to be properly spent within 72 hours of receipt. HUD regulations require that proper documentation be maintained for all Capital Fund Program per 24 CFR 905.326. Cause: The Authority experienced staff turnover in the finance department as well as difficulty replacing personnel knowledgeable with HUD and grant reporting requirements. Effect: The Authority is unable to provide supporting documentation for the capital funds that were drawn during the year. Questioned Costs: $155,318 Auditor’s Recommendations: The Authority should continue to develop and implement internal controls over grant reporting and provide training opportunities to staff. View of Responsible Officials: See Corrective Action Plan.