EIN: 710715265
UEI: GSA_MIGRATION
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 2, 2022. 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 February 2, 2023 (1302 days ago).
What is a management decision? →Lack of oversight in internal control over eligibility and special test provisions verification process. Cause: There are a limited number of personnel for certain functions and lack of board oversight. Criteria: To insure that the eligibility and special test provision requirements in the OMB Compliance Supplement for the Section 8 Housing Choice Vouchers are completed timely and correct, management is required to have oversight over the eligibility and special test provisions process. Effect: Future continuation of the program requires oversight on the eligibility and special test provisions verification process. Recommendation: Management should put procedures in place to ensure the oversight over the eligibility and special test provisions verification process. Repeat Finding ? 2020-001 Response: Pope County Public Facilities Board will put procedures in place to facilitate management?s oversight over the eligibility and special test provisions verification process.
Show full finding ▾Hide full finding ▴Statement of Condition: Lack of oversight in internal control over eligibility and special test provisions verification process. Cause: There are a limited number of personnel for certain functions and lack of board oversight. Criteria: To insure that the eligibility and special test provision requirements in the OMB Compliance Supplement for the Section 8 Housing Choice Vouchers are completed timely and correct, management is required to have oversight over the eligibility and special test provisions process. Effect: Future continuation of the program requires oversight on the eligibility and special test provisions verification process. Recommendation: Management should put procedures in place to ensure the oversight over the eligibility and special test provisions verification process. Repeat Finding ? 2020-001 Response: Pope County Public Facilities Board will put procedures in place to facilitate management?s oversight over the eligibility and special test provisions verification process.
POPE COUNTY PUBLIC FACILITIES BOARD 301 East Third Street CORRECTIVE ACTION PLAN July 20, 2022 Department of Housing and Urban Development Pope County Public Facilities Board respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: Kevin Moore CPA PA PO Box 2084 Russellville, AR 72811 Audit period: Year Ended June 30, 2021 The findings from the June 30, 2021 of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-001-Significant Deficiencies: Lack of oversight in internal control over eligibility and special test provisions verification process. Recommendation: Management should put procedures in place to ensure the oversight over the eligibility and special test provisions verification process. Action Taken: Management has initiated the oversight procedures for the year ended June 30, 2022. If the Department of Housing and Urban Development has questions regarding this plan, please call Beverly Massey at 1-479-968-5001. ________________________________ Beverly Massey, Executive Director Universal Housing Development Corporation
2020-001
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
Lack of oversight in internal control over eligibility and special test provisions verification process. Criteria: To insure that the eligibility and special test provision requirements in the OMB Compliance Supplement for the Section 8 Housing Choice Vouchers are completed timely and correct, management is required to have oversight over the eligibility and special test provisions process. Effect: Future continuation of the program requires oversight on the eligibility and special test provisions verification process. Recommendation: Management should put procedures in place to ensure the oversight over the eligibility and special test provisions verification process. Response: Pope County Public Facilities Board will put procedures in place to facilitate management?s oversight over the eligibility and special test provisions verification process.
Show full finding ▾Hide full finding ▴Statement of Condition: Lack of oversight in internal control over eligibility and special test provisions verification process. Criteria: To insure that the eligibility and special test provision requirements in the OMB Compliance Supplement for the Section 8 Housing Choice Vouchers are completed timely and correct, management is required to have oversight over the eligibility and special test provisions process. Effect: Future continuation of the program requires oversight on the eligibility and special test provisions verification process. Recommendation: Management should put procedures in place to ensure the oversight over the eligibility and special test provisions verification process. Response: Pope County Public Facilities Board will put procedures in place to facilitate management?s oversight over the eligibility and special test provisions verification process.
Recommendation: Management should put procedures in place to ensure the oversight over the eligibility and special test provisions verification process. Action Taken: Management has already initiated the oversight procedures for the year ended June 30, 2022.
FAC accepted this audit on November 10, 2020 — management decision was due May 10, 2021.
The audit was not submitted timely to the Federal Audit Clearinghouse for June 30, 2019. Criteria: Uniform Guidance requires that audited financial statements of any entity receiving over $ 750,000 in governmental funding per year be submitted to the Federal Audit Clearinghouse no later than 30 days of the completion of the audit or nine months of the entity?s year end. Effect: Future continuation of the program requires timely submission of audited financial statements. Recommendation: The organization should put procedures in place to ensure the timely submission of the audit. Response: Pope County Public Facilities Board will put procedures in place to facilitate the timely completion and submission of the annual audit.
Show full finding ▾Hide full finding ▴Finding 2019-001 Statement of Condition: The audit was not submitted timely to the Federal Audit Clearinghouse for June 30, 2019. Criteria: Uniform Guidance requires that audited financial statements of any entity receiving over $ 750,000 in governmental funding per year be submitted to the Federal Audit Clearinghouse no later than 30 days of the completion of the audit or nine months of the entity?s year end. Effect: Future continuation of the program requires timely submission of audited financial statements. Recommendation: The organization should put procedures in place to ensure the timely submission of the audit. Response: Pope County Public Facilities Board will put procedures in place to facilitate the timely completion and submission of the annual audit.
2019-001-Significant Deficiencies: The audit was not submitted to the Federal Audit Clearinghouse in accordance with Uniform Guidance requirements for the June 30, 2019 year. Recommendation: Management should take steps to ensure that their audit is completed in a timely manner and properly submitted to the Federal Audit Clearinghouse in accordance with Uniform Guidance requirements. Action Taken: Management has already initiated the performance of the audit for the year ended June 30, 2020
The audit was not submitted timely to the HUD Reac System for the June 30, 2019 and June 30, 2018 Years. Criteria: HUD requires that audited financial statements of any entity be submitted to the HUD Reac System no later than 90 days of the entity?s year end. Effect: Future continuation of the program requires timely submission of audited financial statements. Recommendation: The organization should put procedures in place to ensure the timely submission of the audit. Response: Pope County Public Facilities Board will put procedures in place to facilitate the timely completion and submission of the annual audit.
Show full finding ▾Hide full finding ▴Statement of Condition: The audit was not submitted timely to the HUD Reac System for the June 30, 2019 and June 30, 2018 Years. Criteria: HUD requires that audited financial statements of any entity be submitted to the HUD Reac System no later than 90 days of the entity?s year end. Effect: Future continuation of the program requires timely submission of audited financial statements. Recommendation: The organization should put procedures in place to ensure the timely submission of the audit. Response: Pope County Public Facilities Board will put procedures in place to facilitate the timely completion and submission of the annual audit.
2019-002-Significant Deficiencies: The audit was not submitted to the HUD Reac System in accordance with HUD for the June 30, 2019 and June 30, 2018 years. Recommendation: Management should take steps to ensure that their audit is completed in a timely manner and properly submitted to the HUD Reac System in accordance with HUD requirements. Action Taken: Management has already initiated the performance of the audit for the year ended June 30, 2019
FAC accepted this audit on November 20, 2018 — management decision was due May 20, 2019.
GSA_MIGRATION
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