Criteria
It is the auditee’s responsibility to ensure that the Data Collection Form and Financial Data
Schedule (FDS) are submitted timely and accurately. The due date for the data collection form is
the earlier of 30 days after receipt of the audit report or nine months after the Authority’s
yearend, and the due date for the FDS submission is nine months after the Authority’s year-end.
Condition
The Data Collection Form for the year ended December 31, 2022, was due for submission to the
Federal Audit Clearing House by September 30, 2023 (nine months after the Authority year-end)
and was not submitted by that date. Additionally, the FDS submission for the year ended
December 31, 2022 was due for submission to HUD by the deadline of September 30, 2023 and
was not submitted by that date.
Questioned Costs
None.
Cause
The Authority has not implemented the processes and controls over its finance function needed
to prepare accurate and timely financial information that can be used to complete the Data
Collection Form and FDS.
Effect
Because of the late submission of the audit reports, the reporting package and FDS was not made
available to users in a timely manner.
Recommendation
We recommended that the Authority develop procedures to ensure that future reporting packages
and FDS reports are submitted by the respective deadlines.
Criteria:
In accordance with various subsections of 24 CFR Section 982, the Authority is required to:
• obtain and review documentation supporting United States of America citizenship;
• execute release and consent form approved by the Authority or the Department of
Housing and Urban Development ("HUD") authorizing any depository or private source
of income, or any Federal, State, or local agency, to furnish or release to HUD such
information as the Authority or HUD determines to be necessary; and
• verify income listed on the HUD Form 50058.
The Authority is required to have controls in place to ensure recertifications are properly and
timely completed.
Condition:
The Authority did not:
• retain documentation supporting United States of America citizenship;
• obtain proper authorization from tenants to release necessary information; and
• obtain supporting documentation for the income listed on the HUD Form 50058.
The control over review and approval of the annual recertifications was not consistently applied
Context:
Of the 40 selections made, the Authority did not:
• retain documentation supporting United States of America citizenship for 10 selections;
• obtain proper authorization from tenants to release necessary information for one
selections; and
• obtain supporting documentation for the income listed on the HUD Form 50058 for three
selections.
In reviewing the tenant files selected, review and approval of the annual recertifications was not
evident in some files.
Effect:
The Authority was unable to demonstrate:
• United States of America citizenship;
• proper authorization from tenants to release necessary information;
• the income listed on the HUD Form 50058 was accurate.
Recertifications could be improperly completed or missed altogether.
Cause:
The Authority's internal controls in place did not prevent the Authority from missing required
documentation, authorization, and income support in its tenant files. The control over review and
approval of the annual recertifications was not properly implemented.
Questioned Costs:
Unknown
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure:
• management obtains and reviews documentation supporting United States of America
citizenship;
• tenants provide release forms prior to obtaining necessary documentation;
• management verifies income listed on the HUD Form 50058; and
• recertifications are consistently reviewed and approved.
Criteria:
In accordance with various subsections of 24 CFR Section 982, the Authority is required to:
• review utility rate data at least annually and update the utility allowance schedule as
necessary;
• inspect the unit leased to a family at least annually to determine if the unit meets Housing
Quality Standards ("HQS"); and
Condition:
The Authority did not:
• provide updated utility allowance schedules;
• inspect the units to determine if they meet HQS; and
Context:
Of the 40 selections made, the Authority did not:
• provide updated utility allowance schedules for three selections;
• provide support for inspections to determine if the unit met HQS for 27 selections; and
Effect:
The Authority was unable to demonstrate:
• the utility allowance schedules were accurate;
• the units met HQS; and were accurate
Cause:
The Authority's internal controls in place did not prevent the Authority from missing required
utility allowance and HQS compliance requirements.
Questioned Costs:
None.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure:
• the utility allowance schedules are reviewed and updated as necessary at least annually;
• units are inspected annually under HQS
Criteria:
Wicomico County Housing Authority (the "Authority") should maintain appropriate controls
over the payroll process to prevent or detect inaccurate or unsupported costs.
Condition:
The Authority's controls over the payroll process were not properly implemented, resulting in
employees' timesheets not being reviewed or approved.
Context:
The Authority did not obtain a supervisor's review and approval of timesheets for hourly
employees.
Effect:
Payroll could be misstated for hourly employees claiming hours or overtime worked and/or for
employees paid a salary or wage that is unapproved by the Board.
Cause:
The Authority's internal controls over the payroll process were not appropriately implemented
surrounding timesheet review and approval.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure every timesheet is
reviewed and approved by the hourly employee's supervisor.
Criteria
It is the auditee’s responsibility to ensure that the Data Collection Form and Financial Data
Schedule (FDS) are submitted timely and accurately. The due date for the data collection form is
the earlier of 30 days after receipt of the audit report or nine months after the Authority’s
yearend, and the due date for the FDS submission is nine months after the Authority’s year-end.
Condition
The Data Collection Form for the year ended December 31, 2022, was due for submission to the
Federal Audit Clearing House by September 30, 2023 (nine months after the Authority year-end)
and was not submitted by that date. Additionally, the FDS submission for the year ended
December 31, 2022 was due for submission to HUD by the deadline of September 30, 2023 and
was not submitted by that date.
Questioned Costs
None.
Cause
The Authority has not implemented the processes and controls over its finance function needed
to prepare accurate and timely financial information that can be used to complete the Data
Collection Form and FDS.
Effect
Because of the late submission of the audit reports, the reporting package and FDS was not made
available to users in a timely manner.
Recommendation
We recommended that the Authority develop procedures to ensure that future reporting packages
and FDS reports are submitted by the respective deadlines.
Criteria:
Wicomico County Housing Authority (the "Authority") should maintain appropriate controls
over the payroll process to prevent or detect inaccurate or unsupported costs.
Condition:
The Authority's controls over the payroll process were not properly implemented, resulting in
employees' timesheets not being reviewed or approved.
Context:
The Authority did not obtain a supervisor's review and approval of timesheets for hourly
employees.
Effect:
Payroll could be misstated for hourly employees claiming hours or overtime worked and/or for
employees paid a salary or wage that is unapproved by the Board.
Cause:
The Authority's internal controls over the payroll process were not appropriately implemented
surrounding timesheet review and approval.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure every timesheet is
reviewed and approved by the hourly employee's supervisor.
Criteria
It is the auditee’s responsibility to ensure that the Data Collection Form and Financial Data
Schedule (FDS) are submitted timely and accurately. The due date for the data collection form is
the earlier of 30 days after receipt of the audit report or nine months after the Authority’s
yearend, and the due date for the FDS submission is nine months after the Authority’s year-end.
Condition
The Data Collection Form for the year ended December 31, 2022, was due for submission to the
Federal Audit Clearing House by September 30, 2023 (nine months after the Authority year-end)
and was not submitted by that date. Additionally, the FDS submission for the year ended
December 31, 2022 was due for submission to HUD by the deadline of September 30, 2023 and
was not submitted by that date.
Questioned Costs
None.
Cause
The Authority has not implemented the processes and controls over its finance function needed
to prepare accurate and timely financial information that can be used to complete the Data
Collection Form and FDS.
Effect
Because of the late submission of the audit reports, the reporting package and FDS was not made
available to users in a timely manner.
Recommendation
We recommended that the Authority develop procedures to ensure that future reporting packages
and FDS reports are submitted by the respective deadlines.
Criteria:
Wicomico County Housing Authority (the "Authority") should maintain appropriate controls
over the payroll process to prevent or detect inaccurate or unsupported costs.
Condition:
The Authority's controls over the payroll process were not properly implemented, resulting in
employees' timesheets not being reviewed or approved.
Context:
The Authority did not obtain a supervisor's review and approval of timesheets for hourly
employees.
Effect:
Payroll could be misstated for hourly employees claiming hours or overtime worked and/or for
employees paid a salary or wage that is unapproved by the Board.
Cause:
The Authority's internal controls over the payroll process were not appropriately implemented
surrounding timesheet review and approval.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure every timesheet is
reviewed and approved by the hourly employee's supervisor.
Criteria
It is the auditee’s responsibility to ensure that the Data Collection Form and Financial Data
Schedule (FDS) are submitted timely and accurately. The due date for the data collection form is
the earlier of 30 days after receipt of the audit report or nine months after the Authority’s
yearend, and the due date for the FDS submission is nine months after the Authority’s year-end.
Condition
The Data Collection Form for the year ended December 31, 2022, was due for submission to the
Federal Audit Clearing House by September 30, 2023 (nine months after the Authority year-end)
and was not submitted by that date. Additionally, the FDS submission for the year ended
December 31, 2022 was due for submission to HUD by the deadline of September 30, 2023 and
was not submitted by that date.
Questioned Costs
None.
Cause
The Authority has not implemented the processes and controls over its finance function needed
to prepare accurate and timely financial information that can be used to complete the Data
Collection Form and FDS.
Effect
Because of the late submission of the audit reports, the reporting package and FDS was not made
available to users in a timely manner.
Recommendation
We recommended that the Authority develop procedures to ensure that future reporting packages
and FDS reports are submitted by the respective deadlines.
Criteria:
In accordance with various subsections of 24 CFR Section 982, the Authority is required to:
• obtain and review documentation supporting United States of America citizenship;
• execute release and consent form approved by the Authority or the Department of
Housing and Urban Development ("HUD") authorizing any depository or private source
of income, or any Federal, State, or local agency, to furnish or release to HUD such
information as the Authority or HUD determines to be necessary; and
• verify income listed on the HUD Form 50058.
The Authority is required to have controls in place to ensure recertifications are properly and
timely completed.
Condition:
The Authority did not:
• retain documentation supporting United States of America citizenship;
• obtain proper authorization from tenants to release necessary information; and
• obtain supporting documentation for the income listed on the HUD Form 50058.
The control over review and approval of the annual recertifications was not consistently applied
Context:
Of the 40 selections made, the Authority did not:
• retain documentation supporting United States of America citizenship for 10 selections;
• obtain proper authorization from tenants to release necessary information for one
selections; and
• obtain supporting documentation for the income listed on the HUD Form 50058 for three
selections.
In reviewing the tenant files selected, review and approval of the annual recertifications was not
evident in some files.
Effect:
The Authority was unable to demonstrate:
• United States of America citizenship;
• proper authorization from tenants to release necessary information;
• the income listed on the HUD Form 50058 was accurate.
Recertifications could be improperly completed or missed altogether.
Cause:
The Authority's internal controls in place did not prevent the Authority from missing required
documentation, authorization, and income support in its tenant files. The control over review and
approval of the annual recertifications was not properly implemented.
Questioned Costs:
Unknown
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure:
• management obtains and reviews documentation supporting United States of America
citizenship;
• tenants provide release forms prior to obtaining necessary documentation;
• management verifies income listed on the HUD Form 50058; and
• recertifications are consistently reviewed and approved.
Criteria:
In accordance with various subsections of 24 CFR Section 982, the Authority is required to:
• review utility rate data at least annually and update the utility allowance schedule as
necessary;
• inspect the unit leased to a family at least annually to determine if the unit meets Housing
Quality Standards ("HQS"); and
Condition:
The Authority did not:
• provide updated utility allowance schedules;
• inspect the units to determine if they meet HQS; and
Context:
Of the 40 selections made, the Authority did not:
• provide updated utility allowance schedules for three selections;
• provide support for inspections to determine if the unit met HQS for 27 selections; and
Effect:
The Authority was unable to demonstrate:
• the utility allowance schedules were accurate;
• the units met HQS; and were accurate
Cause:
The Authority's internal controls in place did not prevent the Authority from missing required
utility allowance and HQS compliance requirements.
Questioned Costs:
None.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure:
• the utility allowance schedules are reviewed and updated as necessary at least annually;
• units are inspected annually under HQS
Criteria:
Wicomico County Housing Authority (the "Authority") should maintain appropriate controls
over the payroll process to prevent or detect inaccurate or unsupported costs.
Condition:
The Authority's controls over the payroll process were not properly implemented, resulting in
employees' timesheets not being reviewed or approved.
Context:
The Authority did not obtain a supervisor's review and approval of timesheets for hourly
employees.
Effect:
Payroll could be misstated for hourly employees claiming hours or overtime worked and/or for
employees paid a salary or wage that is unapproved by the Board.
Cause:
The Authority's internal controls over the payroll process were not appropriately implemented
surrounding timesheet review and approval.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure every timesheet is
reviewed and approved by the hourly employee's supervisor.
Criteria
It is the auditee’s responsibility to ensure that the Data Collection Form and Financial Data
Schedule (FDS) are submitted timely and accurately. The due date for the data collection form is
the earlier of 30 days after receipt of the audit report or nine months after the Authority’s
yearend, and the due date for the FDS submission is nine months after the Authority’s year-end.
Condition
The Data Collection Form for the year ended December 31, 2022, was due for submission to the
Federal Audit Clearing House by September 30, 2023 (nine months after the Authority year-end)
and was not submitted by that date. Additionally, the FDS submission for the year ended
December 31, 2022 was due for submission to HUD by the deadline of September 30, 2023 and
was not submitted by that date.
Questioned Costs
None.
Cause
The Authority has not implemented the processes and controls over its finance function needed
to prepare accurate and timely financial information that can be used to complete the Data
Collection Form and FDS.
Effect
Because of the late submission of the audit reports, the reporting package and FDS was not made
available to users in a timely manner.
Recommendation
We recommended that the Authority develop procedures to ensure that future reporting packages
and FDS reports are submitted by the respective deadlines.
Criteria:
Wicomico County Housing Authority (the "Authority") should maintain appropriate controls
over the payroll process to prevent or detect inaccurate or unsupported costs.
Condition:
The Authority's controls over the payroll process were not properly implemented, resulting in
employees' timesheets not being reviewed or approved.
Context:
The Authority did not obtain a supervisor's review and approval of timesheets for hourly
employees.
Effect:
Payroll could be misstated for hourly employees claiming hours or overtime worked and/or for
employees paid a salary or wage that is unapproved by the Board.
Cause:
The Authority's internal controls over the payroll process were not appropriately implemented
surrounding timesheet review and approval.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure every timesheet is
reviewed and approved by the hourly employee's supervisor.
Criteria
It is the auditee’s responsibility to ensure that the Data Collection Form and Financial Data
Schedule (FDS) are submitted timely and accurately. The due date for the data collection form is
the earlier of 30 days after receipt of the audit report or nine months after the Authority’s
yearend, and the due date for the FDS submission is nine months after the Authority’s year-end.
Condition
The Data Collection Form for the year ended December 31, 2022, was due for submission to the
Federal Audit Clearing House by September 30, 2023 (nine months after the Authority year-end)
and was not submitted by that date. Additionally, the FDS submission for the year ended
December 31, 2022 was due for submission to HUD by the deadline of September 30, 2023 and
was not submitted by that date.
Questioned Costs
None.
Cause
The Authority has not implemented the processes and controls over its finance function needed
to prepare accurate and timely financial information that can be used to complete the Data
Collection Form and FDS.
Effect
Because of the late submission of the audit reports, the reporting package and FDS was not made
available to users in a timely manner.
Recommendation
We recommended that the Authority develop procedures to ensure that future reporting packages
and FDS reports are submitted by the respective deadlines.
Criteria:
Wicomico County Housing Authority (the "Authority") should maintain appropriate controls
over the payroll process to prevent or detect inaccurate or unsupported costs.
Condition:
The Authority's controls over the payroll process were not properly implemented, resulting in
employees' timesheets not being reviewed or approved.
Context:
The Authority did not obtain a supervisor's review and approval of timesheets for hourly
employees.
Effect:
Payroll could be misstated for hourly employees claiming hours or overtime worked and/or for
employees paid a salary or wage that is unapproved by the Board.
Cause:
The Authority's internal controls over the payroll process were not appropriately implemented
surrounding timesheet review and approval.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure every timesheet is
reviewed and approved by the hourly employee's supervisor.