FAC Explorer

Finding 567036 (2024-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-06-25
Audit: 359941
Organization: Sioux Falls Housing and Redevelopment Commission (SD)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The Commission missed the deadline for submitting the VMS form to HUD on two occasions.
  • Impacted Requirements: This non-compliance affects the reporting obligations under Uniform Guidance.
  • Recommended Follow-Up: The Commission should review and adjust its processes to meet all reporting deadlines moving forward.

Finding Text

Federal Program U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency Grant Award No. ND014-Housing Choice Voucher Federal Award Year 2024 Criteria The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end. Condition We noted on two occasions that the VMS submission was not performed by the deadline. Questioned Costs None Context We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year. Effect The Commission is not in compliance with Uniform Guidance requirements. Cause The Commission was going through a software conversion which delayed various reporting requirement submissions. Repeat Finding Not a repeat finding. Recommendation We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation

Corrective Action Plan

Contact Person Larissa Deedrich, Executive Director Corrective Action Plan Management has reviewed control processes and assigned staff to perform necessary controls over the reconciliation of HAP expenses. Planned Completion Date for CAP September 30, 2025

Categories

HUD Housing Programs Reporting Significant Deficiency

Other Findings in this Audit

  • 567024 2024-003
    Significant Deficiency Repeat
  • 567025 2024-003
    Significant Deficiency Repeat
  • 567026 2024-003
    Significant Deficiency Repeat
  • 567027 2024-003
    Significant Deficiency Repeat
  • 567028 2024-003
    Significant Deficiency Repeat
  • 567029 2024-003
    Significant Deficiency Repeat
  • 567030 2024-004
    Significant Deficiency Repeat
  • 567031 2024-004
    Significant Deficiency Repeat
  • 567032 2024-004
    Significant Deficiency Repeat
  • 567033 2024-004
    Significant Deficiency Repeat
  • 567034 2024-004
    Significant Deficiency Repeat
  • 567035 2024-004
    Significant Deficiency Repeat
  • 567037 2024-005
    Significant Deficiency
  • 567038 2024-005
    Significant Deficiency
  • 567039 2024-005
    Significant Deficiency
  • 567040 2024-005
    Significant Deficiency
  • 567041 2024-005
    Significant Deficiency
  • 567042 2024-006
    Significant Deficiency
  • 567043 2024-006
    Significant Deficiency
  • 567044 2024-006
    Significant Deficiency
  • 567045 2024-006
    Significant Deficiency
  • 567046 2024-006
    Significant Deficiency
  • 567047 2024-006
    Significant Deficiency
  • 1143466 2024-003
    Significant Deficiency Repeat
  • 1143467 2024-003
    Significant Deficiency Repeat
  • 1143468 2024-003
    Significant Deficiency Repeat
  • 1143469 2024-003
    Significant Deficiency Repeat
  • 1143470 2024-003
    Significant Deficiency Repeat
  • 1143471 2024-003
    Significant Deficiency Repeat
  • 1143472 2024-004
    Significant Deficiency Repeat
  • 1143473 2024-004
    Significant Deficiency Repeat
  • 1143474 2024-004
    Significant Deficiency Repeat
  • 1143475 2024-004
    Significant Deficiency Repeat
  • 1143476 2024-004
    Significant Deficiency Repeat
  • 1143477 2024-004
    Significant Deficiency Repeat
  • 1143478 2024-005
    Significant Deficiency
  • 1143479 2024-005
    Significant Deficiency
  • 1143480 2024-005
    Significant Deficiency
  • 1143481 2024-005
    Significant Deficiency
  • 1143482 2024-005
    Significant Deficiency
  • 1143483 2024-005
    Significant Deficiency
  • 1143484 2024-006
    Significant Deficiency
  • 1143485 2024-006
    Significant Deficiency
  • 1143486 2024-006
    Significant Deficiency
  • 1143487 2024-006
    Significant Deficiency
  • 1143488 2024-006
    Significant Deficiency
  • 1143489 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.241 Housing Opportunities for Persons with Aids $148,302
14.850 Public Housing Operating Fund $106,140
14.896 Family Self-Sufficiency Program $93,256
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $80,236
14.872 Public Housing Capital Fund $70,419
14.195 Project-Based Rental Assistance (pbra) $50,350
14.238 Shelter Plus Care $36,079
14.871 Section 8 Housing Choice Vouchers $10,276