app.lla.state.la.us...^oBC RECEIVED .ATIVE Al 2011 MAR 31 ftM9:06 LEGISLATIV AUDITO HOUSING AUTHORITY OF THE C/TY OF EUNICE EUNICE. LOUISIANA AUDITED FINANCIAL REPORT FOR …

^oBC

RECEIVED .ATIVE Al

2011 MAR 31 ftM9:06

LEGISLATIVE AUDITO

HOUSING AUTHORITY OF THE C/TY OF EUNICE EUNICE. LOUISIANA

AUDITED FINANCIAL REPORT FOR THE YEAR ENDED

SEPTEMBER 30, 2010

Under provisions of state (aw, this report is a public document. Acopy ofthe report hias been submitted to it-.e entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the LegislativeAuditor and, where appropriate, at the office of the parish clerk of court.

Release Date ikiii

TABLE OF CONTENTS

FINANCIAL SECTION Page

Independent Auditor's Report 1-2

Financial Statements:

Statement of Net Assets 4-5

Statement of Revenues, Expenses, and Changes in Net Assets 6

Statement of Cash Flows 7-8

Notes to Financial Statements 9-15

Other Reports and Schedules:

Schedule of Expenditures of Federal Awards 17

Report on Intemal Control over Financial Reporting And on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Govemment Auditing Standards 18-19

Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and On Intemal Control over Compliance in Accordance with OMB Circular A-133 20-21

Status of Prior Audit Findings 22

Findings and Questioned Costs 23

Supplemental Information:

Statement of Modemization Costs - Uncompleted at September 30, 2010 25

Statement and Certification of Actual Modemization Costs 26

Financial Data Schedules 27-44

RICHARD C . U R B A N

CERTIFIED PUBLIC ACCOUNTANT

M E M B E R :

AMERICAN INSTITUTE OF

CERTIFIED PUBLIC ACCOUNTANTS

SOCIETY OF LOUISIANA


OFFICE:

1112 HEATHER DRIVE

OPELOUSAS. LOUISIANA 7 0 5 7 0

PHONE (33?) 942-215^

FAX (337)948-3813

INDEPENDENT AUDITOR'S REPORT

To the Board of Conmiissioners Eunice Housing Authority Eunice, Louisiana

We have audited the accompanying basic fmanciai statements ofthe Housing Authority ofthe City of Eunice, Louisiana as ofand for the year ended September 30, 2010, as listed in the table of contents. These fmanciai statements are the responsibility ofthe Housing Authority's management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to fmanciai audits contained in Govemment Auditing Standards, issued by the Comptroller General ofthe United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position ofthe Housing Authority ofthe City of Eunice, Louisiana, as of September 30,2010, and the respective changes in financial position and cash flows, thereof for the year then ended, in conformity with accoimting principles generally accepted in the United States of America.

In accordance v^th Govemment Auditing Standards, we have also issued our report dated March 28, 2011, on our consideration ofthe Housing Authority ofthe City of Eunice, Louisiana's intemal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of intemal control over fmanciai reporting and compliance and the results of that testing, and not to

provide an opinion on the intemal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Govemment Auditing Standards and should be considered in assessing the results of our audit.

The Housing Authority ofthe City of Eunice, Louisiana has npt presented management's discussion and analysis that the Govemmental Accounting Standards Board has determined is necessary to supplement, although not required to be part of, the basic fmanciai statements.

Our audit was conducted for the purpose of forming opinions on the basic financial statements ofthe Housing Authority ofthe City of Eunice, Louisiana. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a required part ofthe basic financial statements. The accompanying financial information listed as supplemental information in the table of contents is presented for additional analysis and is not a required part ofthe basic fmanciai statements ofthe Housing Authority ofthe City of Eunice, Louisiana. Such information has been subjected to the auditing procedures applied in the audit ofthe basic fmanciai statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.

The accompanying Financial Data Schedules required by HUD are presented for purposes of additional analysis and are not a required part ofthe basic fmanciai statements. Such information has been subjected to the auditing procedures applied in the audit ofthe basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic fmanciai statements taken as a whole.

cm-Richard C. Urban, CPA

Opelousas, Louisiana March 28, 2011

FINANCIAL STATEMENTS

EUNICE HOUSING AUTHORITY STATEMENT OF NET ASSETS

September 30, 2010

ASSETS

Current assets: Cash and cash equivalents Investments Accounts receivable, net Accounts receivable - other Accmed interest receivable Prepaid expenses

Total current assets

Restricted assets: Cash and cash equivalents Investments

Total restricted assets

Non-current assets: Capital assets:

Land Other capital assets, net of

accumulated depreciation

Total non-current assets

$ 354,153 358,715 59,621

1,148 2,091

26,652

802,380

42,410 133,520

175.930

382,414

3.966,393

4.348,807

Total assets 5.327.117

See accompanying notes to financial statements.

4

LIABILITIES

Liabilities: Current liabilities:

Accounts payable $ 79,901 Wages and benefits payable 2,980 Accmed compensated absences payable 4,444 Tenant security deposits 42,650 Accounts payable - other govemment 4,856

Total current liabilities 134,831

Non-current liabilities:

Compensated absences payable 90,061

Total non-current liabilities 90,061

Total liabilities 224.892 NET ASSETS Invested in capital assets, net of related debt 4,348,807 Unrestricted 753,418

Total net assets 5,102,225

Total liabilities and net assets 5,327.117

EUNICE HOUSING AUTHORITY STATEMENT OF REVENUES, EXPENSES AND CHANGES

IN NET ASSETS Year Ended September 30, 2010

OPERATING REVENUES Charges for services:

Tenant rental revenue HUD operating grants

Other income

Total operating revenues

OPERATING EXPENSES Administrative Tenant services Repairs and maintenance Utilities Protective services Insurances General Extraordinary maintenance Depreciation

Total operating expenses

Operating income (loss)

NON-OPERATING REVENUE CEXPENSE) Capital grants Other revenue Investment income

Total non-operating revenue (expense)

Change in net assets

Total net assets, beginning

Total net assets, ending

$ 347,454 477,483 147,841

972,778

306,568 20,399 231,691 234,158

14,380 76,452 13,976 58,156

236,467

1.192.247

( 219,469)

343,345 41,966 8.910

394.221

174,752

4,927,473

5.102.225

See accompanying notes to financial statements.

6

EUNICE HOUSING AUTHORITY STATEMENT OF CASH FLOWS

Year Ended September 30, 2010

Cash flows from operating activities: Cash received from tenants $ 497,280 Cash received from HUD (operations) 477,483 Cash payments to suppliers (612,173) Cash payments to employees (261,550)

Net cash provided (used) by operating activities 101,040

Cash flows from non-capital fmancing activities Net tenant security deposits 1,950

Net cash provided (used) by non-capital fmancing activities 1,950

Cash flows from capital and related financing activities Acquisition and constmction of capital assets ( 289,327) Other non-operating receipts 27,557 Capital grants received 284,326

Net cash provided (used) by capital and related financing activities 22,556

Cash flows from investing activities Investment income 11,474

Net cash provided (used) by investing activities 11,474

Net increase (decrease) in cash and

cash equivalents 13 7,020

Cash and cash equivalents, October 1, 2009 259,543

Cash and cash equivalents, September 30, 2010 396.563

See accompanying notes to fmanciai statements.

7

Reconciliation of operating income (loss^ to net cash provided (used) by operating activities:

Operating income (loss) $ (219,469) Adjustments to reconcile operating

income (loss) to net cash provided (used) by operating activities: Depreciation 236,467 Changes in assets and liabilities: (Increase) decrease in accounts

receivable ( 57,137) (Increase) decrease in accmed

interest receivable 2,564 (Increase) decrease in prepaid

expenses and other assets 9,613 Increase (decrease) in accounts

payable 56,006 Increase (decrease) in wages

and benefits payable 112 Increase (decrease) in compensated

absences payable 70,048 Increase (decrease) in tenant

security deposits 1,95 0 Increase (decrease) in payable to other governments 886

Total adjustments 320,509

Net cash provided (used) by operating activities 101.040

EUNICE HOUSING AUTHORITY Eunice, Louisiana

NOTES TO FINANCIAL STATEMENTS September 30, 2010

INTRODUCTION

The Eunice Housing Authority (authority) was created by Louisiana Revised Statute (LSA-R.S.) 40.391 to engage in the acquishion, development, and administration of a low rent housing program to provide safe, sanitary, and affordable housing to the citizens of Eunice, Louisiana.

The authority is administered by a five-member board appointed by the Mayor ofthe City of Eunice, Louisiana. Members ofthe board serve five-year terms.

Under the United States Housing Act of 1937, as amended, the U.S. Department of Housing and Urban Development (HUD) has direct responsibility for administering low rent housing programs in the United States. Accordingly, HUD has entered into an annual contributions contract with the authority for the purpose of assisting the authority in financial the acquisition, constmction, and leasing of housing units and to make aimual contributions (subsidies) to the authority for the purpose of maintaining this low rent character.

At September 30, 2010, the authority manages 150 public housing units and two capital funding programs.

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying financial statements ofthe authority have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to govemmental units. The Govemmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing govemmental accounting and financial reporting principles.

Financial Reporting Entity

GASB Codification Section 2100 defines criteria for determining the govemmental reporting entity and component units that should be included within the reporting entity. Because the authority is legally separate and fiscally independent, the authority is a separate govemmental reporting entity.

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

The authority is a related organization ofthe City of Eunice, Louisiana, since the mayor appoints a voting majority ofthe authority's goveming board. The City of Eunice, Louisiana is not financially accountable for the authority as it cannot impose its will on the authority and there is no potential for the authority to provide financial benefit to, or impose financial burdens on, the City of Eunice, Louisiana. Accordingly, the authority is not a component unh ofthe fmanciai reporting entity ofthe City of Eunice, Louisiana.

The financial statements include all funds and activities that are within the oversight responsibility ofthe authority.

GASB Codification Section 2100 defines criteria for determining which component units should be considered part ofthe authority for financial reporting purposes. The basic criterion for including a potential component unit within the reporting entity is financial accountability. The GASB has set forth criteria to be considered in determining financial accountability. These criteria include:

1. Appointing a voting majority of an organization's goveming body, and a. The ability ofthe authority to impose its will on that organization and/or b. The potential for the organization to provide specific financial benefits to, or

impose specific fmanciai burdens on the authority, 2. Organizations for which the authority does not appoint a voting majority, but are

fiscally dependent on the authority. 3. Organizations for which the reporting entity financial statements would be

misleading if data ofthe organization is not included because ofthe nature or significance ofthe relationship.

The authority has no component units.

Fund Accounting

The authority uses funds to report on its fmanciai position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid fmanciai management by segregating transactions relating to certain govemment functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts.

The authority accounts for its business-type activities as proprietary fiinds. These proprietary funds follow all FASBs issued after November 30,1989. Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Operating income reported in proprietary fimd fmanciai statements

10


Includes revenues and expenses related to the primary, continuing operations ofthe fund. Principal operating revenues for proprietary funds are charges to tenants for rents or other ser\dces as well as operating subsidies received from HUD. Principal operating expenses are the costs of providing these services and include administrative expenses and depreciation of capital assets. Other revenues and expenses are classified as non-operating in the fmanciai statements.

Basis of Accounting

The accmal basis of accounting is utilized by proprietary funds. Under this method, revenues are recorded when eamed and expenses are recorded at the time liabilities are incurred.

Budgets

The authority prepares its financial statements in accordance with generally accepted accounting principles. In accordance with the provisions of its annual contributions contract with the Department of Housing and Urban Development, the authority prepares an annual budget. This budget is prepared in conformity with the accounting practices prescribed by HUD, which is a comprehensive basis of accounting other than generally accepted accounting principles. Because ofthe differences in accounting practices, no budgetar>' information is provided in this report.

The following are the budgetary practices prescribed by HUD and used by the authority:

The Executive Director prepares a proposed budget and submits same to the Board of Commissioners no later than thirty days prior to the beginning of each fiscal year. Following discussion and acceptance ofthe budget by the Board, it is sent to HUD for approval. Upon approval by HUD, the budget is formally adopted. Any budgetary amendments require the approval ofthe Executive Director and the Board of Commissioners. Any budgetary appropriations lapse at the end of each fiscal year.

Cash and Cash Equivalents

Cash includes amounts in demand deposits, interest-bearing demand deposits. Cash equivalents include amounts in certificates of deposit with original maturities of 90 days or less. Under state law, the authority may deposit funds in demand deposits, interest-bearing demand deposits, money market accounts, or time deposits with state banks organized under Louisiana law and national banks having their principal offices in Louisiana.

Under state law, the authority may invest in United States bonds, treasury notes, or

11


certificates. These are classified as investments if their original maturities exceed 90 days; however, if the original maturities are 90 days or less, they are classified as cash equivalents.

Prepaid Items

Payments made to insurance companies for coverage that will benefit the period beyond September 30, 2010 are recorded as prepaid insurance.

Capital Assets

Depreciation of all exhaustible capital assets used by the proprietary fund is charged as an expense against their operations. Depreciation has been provided over the estimated useful lives using the straight-line method. The estimated useful lives are as follows:

Dwelling stmctures and improvements 30 years Vehicles, machinery and equipment 5 years

All fixed assets are stated at historical cost or estimated cost if historical cost is not available.

Compensated Absences

The authority follows Civil Service guidelines pertaining to the accumulation of vacation and sick leave, accept for the Executive Director. This leave may be accumulated and carried over between fiscal years, with a maximum of 300 hours of payment of leave upon termination or retirement at their then current rate of pay. The Executive Director is allowed to receive all of his accmed unused vacation and sick leave. All other employees do not receive payment for unused sick leave upon termination or retirement. The cost of current leave privileges, computed in accordance with GASB Codification Section C60, is recognized as a current expense in the proprietary fund. The unpaid portion of leave privileges is recorded as a non-current liability in the proprietary fund.

NOTE 2 - CASH AND CASH EQUIVALENTS

At September 30, 2010, the authority has cash and cash equivalents totaling $396,563 as follows:

Interest-bearing demand deposit $ 395,963 Other 600

Total 396,563

12


These deposits are stated at cost, which approximates market. Under state law, these deposits must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent. The market value ofthe pledged securities plus the federal deposit insurance must at all times equal the amount on deposit with the fiscal agent. These securities are held in the name ofthe pledging fiscal agent bank in a holding or custodial bank that is mutually acceptable to both parties. At September 30, 2010, the authority has $258,943 in deposits (bank balances), categorized below to reflect the amount of risk assumed by the authority.

GASB Category 1 GASB Category 2 GASB Category 3

$301,153 -

95,410 396,563

Even though the pledged securities are considered uncollateralized (Category 3) under the provisions of GASB Statement 3, Louisiana Revised Statue 39:1229 imposes a statutory requirement on the custodial bank to advertise and sell the pledged securities within 10 days of being notified by the authority that the fiscal agent has failed to pay deposited funds upon demand.

NOTE 3 - RECEIVABLES

The receivables of $59,621 at September 30, 2010, are as follows:

Class of Receivable Amount

HUD $ 59,019 Tenant 602

Total 59,621

NOTE 4 - RESTRICTED ASSETS

Restricted assets at September 30, 2010, are as follows:

Tenant security deposits $ 42,410 Compensated absences 133,520

Total 175,930


NOTE 5 - CAPITAL ASSETS

The changes in fixed assets are as follows:

9/30/09 Additions Adjustments 9/30/10

Land $ 382,412 $ 382,412 Buildings 7,523,459 696,796 8,220,255 Fumiture and equipment 255,178 255,178 Constmction in progress 360,350 348,450 11,900

8,521,399 696,796 348,450 8,869,745 Accumulated deprec. 4,284.471 236,467 — 4,520.938

4,236,928 460,329 348,450 4,348,807

NOTE 6 - RETIREMENT SYSTEMS

The authority participates in the Housing-Renewal and Local Agency Retirement Plan which is a defined contribution plan. The plan consists of employees of various local and regional housing authorities, urban renewal agencies, and other similar organizations. Through the plan, the authority provides pension benefits for all full-time employees. All eligible individuals must be employed for at least six months before participating in the plan. Under a defined contribution plan, benefits depend solely on amounts contributed to the plan and investment earnings. Benefits of the plan are funded by employee and employer contributions. Participants in the plan are required to make a monthly contribution of 5.5 percent of their basic (excludes overtime) compensation. The authorit>' makes a monthly contribution equal to 8.5 percent of each participant's basic compensation. The employer contributions and earnings allocated to each participant's account are fully vested after five years of continuous service. The authority's contributions and interest forfeited by employees who leave employment before five years of service are used to offset future contributions ofthe authority. Normal retirement date shall be the first day ofthe month following the employee's sixty-fifth birthday or after ten years of participation in the plan. The authority's total payroll for the fiscal year ended September 30,2010, was $261,550. The authority's contributions were made based on the total covered payroll of $250,176. The authority and the covered employees made the required contributions for the year ended September 30, 2010. Employee contributions totaled $13,757 while the authority's contributions totaled $21,263 for the year ended September 30, 2010.

NOTE 7 - COMPENSATED ABSENCES

At September 30, 2010, employees ofthe authority have accumulated and vested $94,505

14


of employee leave benefits, which is presented as both current (for employee retiring within one year) and non-current liabilities ofthe proprietary fund in the balance sheet. Except as discussed above, the liability has been computed in accordance with GASB Codification Section C60.

NOTE 8 - RISK MANAGEMENT/LITIGATION AND CLAIMS

The authority is exposed to all common perils associated with the ownership and rental of real estate properties. To minimize loss occurrence and to transfer risk, the authority carries various commercial insurance policies including property, casualty, employee dishonest)', public official's liability, business auto and other miscellaneous policies. These policies are review^ed for adequacy by management annually.

At September 30, 2010, the authority was not involved in any lawsuits or aware of any claims against it.

NOTE 9 - FEDERAL COMPLIANCE CONTINGENCIES

The authority is subject to possible examinations by federal regulators who determine compliance with terms, conditions, laws and regulations goveming grants given to the entity in the current and prior years. These examinations may result in required refunds by the entity to federal grantors and/or program beneficiaries. No questioned or disallowed costs were noted for inclusion in our report.

NOTE 10 - COMPENSATION OF BOARD MEMBERS

Board members received the following compensation during the year ended September 30,2010:

Commissioner August Courville $ 375 Commissioner Darrell Dies 375 Commissioner Melvin Guillory 75 Commissioner Adam Johnson 375

1,200

Effective July 1, 2010, the board has discontinued its policy of paying its members per diem for attending meetings.

15

OTHER REPORTS AND SCHEDULES

EUNICE HOUSING AUTHORITY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


Federal Grantor/ Grant Federal Award Program Program Title CFDA No. ID No. Received Expenditures

U.S. Dept. of Housing and Urban Development

Direct Programs: Low-income HAP

CFP: Stimulus Program Program Year 2007 Program Year 2008 Program Year 2009

14.850

14.885 14.872 14,872 14.872

FW-715

FW-715 FW-715 FW-715 FW-715

$ 409,959

136,279 12,906

244,524 17,160

v

$ 409,959

136,279 12.906

244,524 17.160

Total U.S. Dept. of Housing And Urban Development 820,828 820.828

Total federal assistance 820,828 820,828

The Eunice Housing Authority reports its federal financial assistance under the accrual basis of accounting.

17



M E M B E R ;


CERTIFIED PUBLIC ACCOUNTAl^TS

SOCIETY OF LOUISIANA


OFFICE:

1112 HEATHER DRIVE

OPELOUSAS. LOUISIANA 7 0 5 ^ 0

PHONE caavig- ia-s 154

FAX (337> 9^8-3813

Board of Commissioners Housing Authority of Eunice Eunice, Louisiana

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

We have audited the basic financial statements ofthe Housing Authority ofthe City of Eunice, Louisiana, as ofand for the year ended September 30,2010, and have issued our report thereon dated March 28, 2011. We conducted our audit in accordance v^th auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Govemment Auditing Standards, issued by the Comptroller General ofthe United States.

Intemal Control Over Financial Reporting

In planning and performing our audit, we considered the Housing Authority's intemal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe Housing Authority's intemal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness ofthe Housing Authority's intemal control over financial reporting.

A deficiency in intemal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in intemal control, such that there is a reasonable possibility that a material misstatement ofthe entity's financial statements will not be prevented, or detected and corrected on a timely basis.

Our consideration of intemal control over fmanciai reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in intemal control over fmanciai reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in intemal control over financial reporting that we consider to be material weaknesses, as defined above.

18

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Housing Authority ofthe City of Eunice, Louisiana's basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of fmanciai statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Govemment Auditing Standards.

This report is intended for the information ofthe Board of Commissioners, management, the Department of Housing and Urban Development, and the Legislative Auditor of the State of Louisiana, and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.

Uudl Richard C. Urban. CPA


19



M E M B E R :



SOCIET / OF LOUISIANA


OFFICE:

1112 H E A T H E F : DRIVE

OPELOUSAS. LOUISIANA 7 0 5 7 0

PHONE t337J 942-ai5-4

FAX (337) 948-3813

Board of Commissioners Housing Authority of Eunice Eunice, Louisiana

REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND

ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

Compliance

We have audited the compliance ofthe Housing Authority ofthe City of Eunice, Louisiana, with the types of compliance requirements described in the U.S. Office of Management and Budget COMB) Circular A-133 Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2010. The Housing Authority's major federal programs are identified in the summary of auditor's results section ofthe accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility ofthe Housing Authority's management. Our responsibility is to express an opinion on the Housing Authority's compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Govemment Auditing Standards, issued by the Comptroller General ofthe United States, and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance v^th the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Housing Authority's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the Housing Authority ofthe City of Eunice, Louisiana's compliance with those requirements.

In our opinion, the Housing Authority ofthe City of Eunice, Louisiana complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended September 30,2010.

20

Intemal Control Over Compliance

The management of the Housing Authority is responsible for establishing and maintaining effective intemal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the Housing Authority's intemal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for tiie purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of intemal control over compliance. Accordingly, we do not express an opinion on the effectiveness ofthe Housing Authority's intemal control over compliance.

A deficiency in intemal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in intemal control over compliance is a deficiency, or combination of deficiencies, in intemal control over compliance such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

Our consideration of intemal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in intemal control that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in intemal control over compliance that we consider to be material weaknesses, as defined above.

This report is intended for the information of the Board of Commissioners, management, the Department of Housing and Urban Development, and the Legislative Auditor ofthe State of Louisiana, and is not intended to be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document. ^

Richard C. Urban, CPA


21

EUNICE HOUSING AUTHORITY STATUS OF PRIOR AUDIT FINDINGS

The previous audit contained no findings or questioned costs.

11

EUNICE HOUSING AUTHORITY FINDINGS AND QUESTIONED COSTS


The following have been identified as major federal programs for the year ended September 30, 2008. Program expenditures are based on the accmal basis of accounting.

Federal Grantor/Program Tide CFDA No. Grant ID No. Program Expenditures

U.S. Dept. of Housing and Urban Development:

Low-income HAP 14.850 FW-715 $ 409,959 Capital fimd programs 14.872 FW-715 274,590

SUMMARY OF AUDIT RESULTS

1. The auditor's report expresses an unqualified opinion on the financial statements of the Housing Authority ofthe City of Eunice, Louisiana.

2. No deficiencies in intemal control which would be considered material weaknesses and be required to be reported in accordance with Govemment Auditing Standards were identified during the audit ofthe financial statements.

3. No instances of noncompliance material to the financial statements which would be required to be reported in accordance with Govemment Auditing Standards were disclosed during the audit.

4. No deficiencies in intemal control over major federal award programs that we considered to be material weaknesses were disclosed during the audit.

5. The auditor's report on compliance for the major federal award programs expresses an unqualified opinion.

6. No findings were disclosed that were required to be reported in accordance with OMB Circular A-133.

7. The threshold for distinguishing Types A and B programs was $300,000. 8. The Housing Authority ofthe City of Eunice qualified as a low-risk auditee.

FINDINGS

No findings were noted with this audit. The management and staff of the Housing Authority are performing their duties in a very professional and competent manner.

23

SUPPLEMENTAL INFORMATION

EUNICE HOUSING AUTHORITY STATEMENT AND CERTIFICATION OF ACTUAL MODERNIZATION COSTS

At September 30, 2010

2007 PHASE LA 48PO25-50107

FUNDS APPROVED FUNDS EXPENDED

$ 227,846 227,846

EXCESS OF FUNDS APPROVED

FUNDS ADVANCED FUNDS EXPENDED

227,846 227,846

EXCESS OF FUNDS ADVANCED

2009 PHASELA48SO25-50109

FUNDS APPROVED FUNDS EXPENDED

$ 304,404 304,404

EXCESS OF FUNDS APPROVED

FUNDS ADVANCED FUNDS EXPENDED

304,404 304,404

EXCESS OF FUNDS ADVANCED

1. The distribution of costs by project as shovm on the Final Statement of Modemization Cost submitted to HUD for approval is in agreement with the PHA's records.

2. All modemization costs have been paid and all related liabilities have been discharged through payment.

EUNICE HOUSING AUTHORITY STATEMENT OF MODERNIZATION COSTS -

UNCOMPLETED AT SEPTEMBER 30,2010

Annual Contributions Contract FW-715

COMPREHENSIVE GRANT PROGRAM LA 48PO2550108

Funds approved $ 240,483

Funds advanced 244,524

Funds expended 244,524

Excess of funds advanced over funds expended -0-

COMPREHENSIVE GRANT PROGRAM LA 48PO25501-09

Funds approved $ 239,710

Funds advanced 17,160

Funds expended 17,160

Excess of funds advanced over funds expended -0-

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