Finding 562191 (2021-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2021

Accepted

2025-06-02

Audit: 357800

Organization: Mississippi County Public Facilities Board (AR)

Auditor: Barrale Renshaw CPAS and Advisors LLC

AI Summary

Core Issue: Missing Board Minutes and Resolutions from October 2020 to September 2024 raise concerns about governance integrity.
Impacted Requirements: Documentation retention policies are not being followed, affecting accountability and transparency.
Recommended Follow-Up: Ensure all Board Minutes and Resolutions are properly documented and securely stored to maintain compliance.

Finding Text

2021-001 Board Minutes and Resolutions Criteria: Minutes and resolutions of meetings of the Board should be retained and kept in a secure area at the Housing Authority. Condition: During examination it was noted that Board Minutes and Resolutions were not available for from before October 2020 through September 2024. Questioned Costs: Undetermined due to missing documentation. Effect: The integrity of the governess is in question. It is unclear what the Board Minutes and Resolutions contained and whether anything has been acted upon, which could bring financial statements into question. Cause: Unknown. Recommendation: We recommend that the Housing Authority ensure that all Board Minutes and Resolutions are documented and retained in order to ensure their completeness.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September 1st 2024 for a management contract. These findings will be corrected by the executive team that is managing the housing authority. We plan to have everything corrected and in place by July 1st 2026. This staff will follow all rules and regulations in the future and will bring everything up to date. Wixson Huffstetler, Executive Director 5/6/2025

Other Findings in this Audit

562192 2021-002

Significant Deficiency
562193 2021-003

Material Weakness
562194 2021-004

Material Weakness
1138633 2021-001

Significant Deficiency
1138634 2021-002

Significant Deficiency
1138635 2021-003

Material Weakness
1138636 2021-004

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
14.871	Section 8 Housing Choice Vouchers	$2.11M
14.871	Hcv Cares Act Funding	$60,170