CRAWFORD COUNTY

Crawford County Public Facilities Board Number One respectfully submits the following corrective action plan for the year ended December 31, 2024. Responsible Official: Mitch Minnick, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 72143 Audit period: Year ended December 31, 2024 Oversight Agency: U.S. Department of Housing and Urban Development The findings from the December 31, 2024, audit are discussed below. The findings are numbered to correspond to the auditing findings disclosed in Section C of the Schedule of Findings and Questioned Costs. C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT Department of Housing and Urban Development CFDA No. 14.871 – Housing Choice Voucher Condition and Criteria: The Authority’s purpose for existence is to provide decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). In addition, the Authority must determine that rent paid to an owner is reasonable in comparison to rent for other comparable unassisted units. Population and Items Tested: Per Table 10-1 of the Housing Choice Voucher Guidebook, the Authority was required to perform 10 quality control housing re-inspections. Eight quality control re-inspections could be documented. Auditor’s Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines. Grantee Response: We will comply with the auditor’s recommendation. As new management, we will ensure procedures will be put in force to monitor and perform the required re-inspections. Anticipated Completion Date: September 30, 2025

2022-001 Special Tests and Provisions/Utility Allowance Condition and Criteria: The entity must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and adjust its utility allowance schedule if there has been a rate change of 10 percent or more. Certain utility rate categories did appear to have increases in excess of the 10% threshold. A revised utility allowance schedule was not available. Effect: Participant housing assistance payments may not be calculated correctly. Auditor?s Recommendation: The entity should document its annual review of utility rate data and revise its schedule of utility allowances as appropriate. Grantee Response: We gathered utility rates from the various suppliers and forwarded this data to a company specializing in utility allowance studies in early April 2022. The company failed to provide the Agency with revised utility allowances. The Agency followed-up with the company on the utility allowance study in April, June and September. A revised utility allowance was never received. We will ensure a utility study will be completed and utility allowance schedules revised by October 31, 2023.