MADISON CTY HOUSING

EIN: 561282965

UEI: K1CKQZNMFHD3

Data as of August 26, 2026

MADISON CTY HOUSING10 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 27, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 27, 2024 (851 days ago).

What is a management decision? →
2023-001
Special Tests & Provisions
MATERIAL WEAKNESS

During the year, the Authority had one Operations draw from CFP 2022 in the amount of $132,147. The Operations draw was made after amounts were reported as obligated in ELOCCS. Questioned Costs: None. Effect: The Authority did not properly follow the requirements of CFR § 905.314 (l). Cause: The Authority did not have an adequate understanding of the Capital Fund Program requirements as related to Operations Budget Line Item 1406 draws. Recommendation: The Authority’s staff should familiarize themselves with Capital Fund Program reporting requirements. Management Response: Management will ensure that future 1406 Operations draws will be made before amounts are reported as obligated.

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Full finding narrative

Noncompliance with Special Tests and Provisions (Public Housing Capital Fund CFDA 14.872) Criteria: Federal Code of Regulations, CFR § 905.314 (l) requires the Authority to first drawdown Budget Line item 1406 Operations before amounts are obligated. Condition: During the year, the Authority had one Operations draw from CFP 2022 in the amount of $132,147. The Operations draw was made after amounts were reported as obligated in ELOCCS. Questioned Costs: None. Effect: The Authority did not properly follow the requirements of CFR § 905.314 (l). Cause: The Authority did not have an adequate understanding of the Capital Fund Program requirements as related to Operations Budget Line Item 1406 draws. Recommendation: The Authority’s staff should familiarize themselves with Capital Fund Program reporting requirements. Management Response: Management will ensure that future 1406 Operations draws will be made before amounts are reported as obligated.

Corrective Action Plan

Noncompliance with Special Tests and Provisions – Obligations of 1406 Budget Line Item Draws (Public Housing Capital Fund CFDA 14.872) We will ensure all future CFP 1406 Operations Draws are made before amounts are reported as Obligated in ELOCCS. Date of completion: October 18, 2023

About Special Tests and Provisions →
2023-002
Special Tests & Provisions
MATERIAL WEAKNESS

During the year, the Authority had an environmental review performed by having a determination letter issued by local county inspections and zoning stating that the plan scope of work would not have any significant environmental impact. This determination letter was dated June 15, 2023. The Authority had completed the installation of mini-split HVAC units totaling $134,626 before the determination letter was issued. The cost of the installation was paid for on May 11, 2023. Questioned Costs: None. Effect: The Authority did not properly comply with the program requirements performing an environmental review before funds were committed. Cause: The Authority did not have an adequate understanding of the Capital Fund Program requirements as related to environmental reviews. Recommendation: The Authority’s staff should familiarize themselves with Capital Fund Program compliance requirements. Management Response: Management will ensure that future environmental reviews are performed for planned scope of work before program funds are obligated

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Full finding narrative

Noncompliance with Special Tests and Provisions (Public Housing Capital Fund CFDA 14.872) Criteria: Federal Code of Regulations requires the Authority to have an environmental review performed for any project before the Authority may acquire, rehabilitate, convert, lease, repair, or construct property, or commit HUD funds at an assisted project. Condition: During the year, the Authority had an environmental review performed by having a determination letter issued by local county inspections and zoning stating that the plan scope of work would not have any significant environmental impact. This determination letter was dated June 15, 2023. The Authority had completed the installation of mini-split HVAC units totaling $134,626 before the determination letter was issued. The cost of the installation was paid for on May 11, 2023. Questioned Costs: None. Effect: The Authority did not properly comply with the program requirements performing an environmental review before funds were committed. Cause: The Authority did not have an adequate understanding of the Capital Fund Program requirements as related to environmental reviews. Recommendation: The Authority’s staff should familiarize themselves with Capital Fund Program compliance requirements. Management Response: Management will ensure that future environmental reviews are performed for planned scope of work before program funds are obligated

Corrective Action Plan

Noncompliance with Special Tests and Provisions – Environmental Reiews (Public Housing Capital Fund CFDA 14.872) We will ensure that the required environmental reviews are performed for future capital fund program projects before funds are obligated. Date of completion: October 18, 2023

About Special Tests and Provisions →

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