Audit 308505

During the review of the payments made to contractors the following deficiencies were noted: 1. Invoices were paid by the Authority that lacked sufficient support to document what was being paid for with detailed invoice support. Estimated charges were paid without requiring the contractor to provide an updated invoice for actual work performed. Additionally, the Authority paid invoices that lacked accurate calculations for the work performed, including additional hours not documented and travel costs. 2. For the contract with Hummingbird Consultants the Authority paid invoices with duplicate work listed on multiple invoices. 3. Billings and payments made to contractors were not reconciled to the procurement pricing listing in the approved contracts. As a result of this payments were made for pricing inconsistent with the FY 2023 procurement pricing lists agreed to the contracts. 4. Ineligible expenses were found for employee travel within the local area. Including hotels, and per diem payments.

In a sample of three (3) months of Credit Card statements reviewed, the following deficiencies are noted: 1. Complete credit card reconciliations were not provided for all transactions, including invoice support. 2. Ineligible charges were found on two of the credit card months tested. 3. Allocations were made to the Low-Income Public Housing program for expenses not allowable for that program, including food and travel expenses.

In a sample of twenty-one (21) LIPH Participant files and the following deficiencies were noted: 7 files lacked timely FY 2023 Annual Recertifications 2 files lacked correct Rent Calculation 2 files lacked complete 3rd Party Income Verifications 3 files lacked 30 Day Notice of Annual Recertification Rent Increase

During the review of Fiscal Year 2023 Procurement the following deficiencies were noted: 1. 35 contracts awarded FY 2023 lacked procurement in compliance with Housing Authority policy and where applicable HUD regulations. 2. Contracts procured using piggyback agreements were not consistent with piggyback/joiner requirements for contract award. Including purchases and services provided that were outside the scope of the original contract procurement.

During the review of the payments made to contractors the following deficiencies were noted: 1. Invoices were paid by the Authority that lacked sufficient support to document what was being paid for with detailed invoice support. Estimated charges were paid without requiring the contractor to provide an updated invoice for actual work performed. Additionally, the Authority paid invoices that lacked accurate calculations for the work performed, including additional hours not documented and travel costs. 2. For the contract with Hummingbird Consultants the Authority paid invoices with duplicate work listed on multiple invoices. 3. Billings and payments made to contractors were not reconciled to the procurement pricing listing in the approved contracts. As a result of this payments were made for pricing inconsistent with the FY 2023 procurement pricing lists agreed to the contracts. 4. Ineligible expenses were found for employee travel within the local area. Including hotels, and per diem payments.

In a sample of three (3) months of Credit Card statements reviewed, the following deficiencies are noted: 1. Complete credit card reconciliations were not provided for all transactions, including invoice support. 2. Ineligible charges were found on two of the credit card months tested. 3. Allocations were made to the Low-Income Public Housing program for expenses not allowable for that program, including food and travel expenses.

In a sample of twenty-one (21) LIPH Participant files and the following deficiencies were noted: 7 files lacked timely FY 2023 Annual Recertifications 2 files lacked correct Rent Calculation 2 files lacked complete 3rd Party Income Verifications 3 files lacked 30 Day Notice of Annual Recertification Rent Increase

During the review of Fiscal Year 2023 Procurement the following deficiencies were noted: 1. 35 contracts awarded FY 2023 lacked procurement in compliance with Housing Authority policy and where applicable HUD regulations. 2. Contracts procured using piggyback agreements were not consistent with piggyback/joiner requirements for contract award. Including purchases and services provided that were outside the scope of the original contract procurement.