Housing Authority of the City of EuniceLocal Government

2025-002 Reexamination once every 12 months Condition: During an examination of a random sample of tenant files, the auditor found that 2 of 25 files examined had not been reexamined once in a 12-month period. Criteria: Public housing authorities are required to reexamine family income and composition at least once in a 12-month period and adjust the tenant rent and housing assistance payments as necessary using the documentation from third-party verification. 38 HOUSING AUTHORITY OF THE CITY OF EUNICE, LOUISIANA SCHEDULE OF FINDINGS AND QUESTIONED COST-CONTINUED For the Year Ended September 30, 2025 Cause of Condition: Due to a change in personnel from the previous year the Housing Authority was unable to get all tenants reexamined in a 12-month period. Potential Effect of Condition: Potential compliance violation, charging the incorrect amount of rent. Recommendation: The family income and composition of all tenants should be reexamined at least once every 12 months and adjustments made to tenant rent and housing assistance payments as necessary using documentation from third-party verification. Client Response and Corrective Action: The PHA will reexamine all tenants within a 12-month period. Contact Person: Nikita Gilton, Executive Director Anticipated Completion Date: 09/30/2026

2023-2 Allowable Cost Condition: We found 1 error in that architect certification #3 paid with check number 102 on June 30, 2023, was also paid with check number 104 resulting in an overpayment to the contractor in the amount of $168,300. Criteria: Costs must be necessary and reasonable for the performance of the Federal award and be allocable thereto under the principles in 2 CFR part 200, subpart E. Cause of Condition: Error paying invoices. Effect of Condition: Compliance violation. Recommendation: Invoice should only be paid after approval by the entity’s consultant. Client Response: The entity will work with its consultant to reach a resolution to the finding.