Finding 1180706 (2025-001)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-03-17
Audit: 392352
Organization: Deridder Housing Authority (LA)
Auditor: MIKE ESTES PC

AI Summary

  • Core Issue: Construction contracts lack required federal clauses, specifically Section 3 and Davis-Bacon language.
  • Impacted Requirements: Non-compliance with federal regulations could lead to funding issues and legal complications.
  • Recommended Follow-Up: Have a qualified attorney review and revise contracts to include necessary clauses as per HUD guidelines.

Finding Text

Capital Funding Program-CDFA #14.872-Activities Allowed or Nonallowed Finding 2025-001-Standard Contracts Need Additional Clauses Criteria and Condition Construction contracts should include certain clauses required by federal regulations. Context The Authority uses a standard contract for various rehabilitation expenditures, and related construction costs. The contract does not include Section 3 (24 CFR Part 75) language, or Davis-Bacon language. Effect The Authority is aware of Section 3 requirements and appears to track, to some extent, the Section 3 hours worked of its various contractors. In addition, the Authority is aware of Davis-Bacon requirements. We tested reviewed various construction contracts. Most work was performed by the company owner and a family member, for which Davis-Bacon is not applicable. Cause Apparent oversight. Recommendation We recommend the Authority have an attorney familiar with construction contracts review for needed revisions, and add at a minimum to the existing contract the Section 3 language per HUD-5370, Section 1, #40, and the Davis Bacon language per HUD-5370, Section II, #1, Minimum Wages. View of Responsible Officials and Planned Corrective Action I am Hazel Lucas, Executive Director and Designated Person to answer this finding. We will comply with the auditor’s recommendation.

Corrective Action Plan

DERIDDER HOUSING AUTHORITY 600 Warren St. DeRidder, LA 70634 Phone No. (337) 463-7288 Fax No. (337) 463-3671 HOUSING AUTHORITY OF DERIDDER, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2025 Corrective Action Plan Finding: Finding 2025-001- Standard Contracts Need Additional Clauses Condition: Construction contracts should include certain clauses required by federal regulations. Corrective Action Planned: I am Hazel Lucas, Executive Director and Designated Person to answer this finding. We will comply with the auditor’s recommendation. Person responsible for corrective action: Hazel Lucas, Executive Director Telephone: (337) 463-7288 Housing Authority of the City of DeRidder, Louisiana Fax: (337) 463-3671 600 Warren St. DeRidder, LA 70634 Anticipated Completion Date: September 30, 2026

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
14.872 PUBLIC HOUSING CAPITAL FUND $704,752
14.850 PUBLIC AND INDIAN HOUSING $437,027
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $281,092