FAC Explorer

Audit 33182

FY End
2022-12-31
Total Expended
$6.57M
Findings
8
Programs
3
Organization: Housing Authority of the City of Greeley (CO)
Year: 2022 Accepted: 2023-09-25
Auditor: Goldie Roberts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36248 2022-001 - Yes P
36249 2022-002 - Yes F
36250 2022-003 - - P
36251 2022-004 - - P
612690 2022-001 - Yes P
612691 2022-002 - Yes F
612692 2022-003 - - P
612693 2022-004 - - P

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $6.17M Yes 4
14.850 Public and Indian Housing $212,575 Yes 0
14.872 Public Housing Capital Fund $188,639 Yes 0

Contacts

Name Title Type
KT5LN3RMJXY9 Tom Teixeira Auditee
9703537437 Goldie Roberts Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Notes to Schedule of Expenditures of Federal AwardsNote 1Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Housing Authority of the City of Greeley under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Housing Authority of the City of Greeley, it is not intended to and does not present the financial position, changes in net position or cash flow of Housing Authority of the City of Greeley.Note 2Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting as described in Note A. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Housing Authority of the City of Greeley has not elected to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. * denotes a major program. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 Inadequate Segregation of duties CURRENT CONDITION: The Housing Authority of the City of Greeley did not utilize staff to adequately segregate duties. Internal controls have not been designed to allow for preparation processes and then segregated review processes. Specifically, segregation of duties was not present for the payroll functions, bank reconciliations and journal entries. 2022-001 Inadequate Segregation of duties (continued) CFDA#: 14.871 CRITERIA: The green book requires internal control and segregation of duties. CAUSE: The Authority had personnel changes during covid and did not distribute functions with adequate review and oversite. EFFECT: The Authority has experienced mistakes in accounting functions. RECOMMENDATION: The Authority should put procedures in place to require checks and balances in the accounting personnel functions. VIEWS OF RESPONSIBLE OFFICIALS: We will comply with the Auditor?s recommendation. DISCUSSED WITH: Tom Teixeira, September 15, 2023
Finding 2022-002
2022-001 Inadequate Segregation of duties CURRENT CONDITION: The Housing Authority of the City of Greeley did not utilize staff to adequately segregate duties. Internal controls have not been designed to allow for preparation processes and then segregated review processes. Specifically, segregation of duties was not present for the payroll functions, bank reconciliations and journal entries. 36 HOUSING AUTHORITY OF THE CITY OF GREELEY Greeley, Colorado DECEMBER 31, 2022 SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 2022-001 Inadequate Segregation of duties (continued) CFDA#: 14.871 CRITERIA: The green book requires internal control and segregation of duties. CAUSE: The Authority had personnel changes during covid and did not distribute functions with adequate review and oversite. EFFECT: The Authority has experienced mistakes in accounting functions. RECOMMENDATION: The Authority should put procedures in place to require checks and balances in the accounting personnel functions. VIEWS OF RESPONSIBLE OFFICIALS: We will comply with the Auditor?s recommendation. DISCUSSED WITH: Tom Teixeira, September 15, 2023
Finding 2022-003
2022-003 Filing system and document retention. CURRENT CONDITION: The Housing Authority of the City of Greeley was unable to efficiently locate documents for the audit. CFDA#: 14.850, 14.871 CRITERIA: 24 CFR section 200.334 requires the retention of supporting documentation. CAUSE: The Authority did not have procedures or controls in place to systematically file information. EFFECT: Documents could not be located in a timely fashion. RECOMMENDATION: The Authority should standardize procedures and employee responsibilities. VIEWS OF RESPONSIBLE OFFICIALS: We will comply with the Auditor?s recommendation. DISCUSSED WITH: Tom Teixeira, September 15, 2022
Finding 2022-004
2022-004 Lack of a Journal Voucher system. CURRENT CONDITION: The Housing Authority of the City of Greeley does not have an organized journal voucher system. The Journal Entries have not been centrally filed, they have not been reviewed by another staff member and lack substantiation. CFDA#: 14.850, 14.871 CRITERIA: SAS 99 requires proper documented internal control over journal entries. CAUSE: The Authority experienced staff changes and computer software changes without thoroughly considering making changes to staff and staffing roles. EFFECT: The Authority has inaccuracies, and the work is not completed in a timely fashion.
Finding 2022-001
2022-001 Inadequate Segregation of duties CURRENT CONDITION: The Housing Authority of the City of Greeley did not utilize staff to adequately segregate duties. Internal controls have not been designed to allow for preparation processes and then segregated review processes. Specifically, segregation of duties was not present for the payroll functions, bank reconciliations and journal entries. 2022-001 Inadequate Segregation of duties (continued) CFDA#: 14.871 CRITERIA: The green book requires internal control and segregation of duties. CAUSE: The Authority had personnel changes during covid and did not distribute functions with adequate review and oversite. EFFECT: The Authority has experienced mistakes in accounting functions. RECOMMENDATION: The Authority should put procedures in place to require checks and balances in the accounting personnel functions. VIEWS OF RESPONSIBLE OFFICIALS: We will comply with the Auditor?s recommendation. DISCUSSED WITH: Tom Teixeira, September 15, 2023
Finding 2022-002
2022-001 Inadequate Segregation of duties CURRENT CONDITION: The Housing Authority of the City of Greeley did not utilize staff to adequately segregate duties. Internal controls have not been designed to allow for preparation processes and then segregated review processes. Specifically, segregation of duties was not present for the payroll functions, bank reconciliations and journal entries. 36 HOUSING AUTHORITY OF THE CITY OF GREELEY Greeley, Colorado DECEMBER 31, 2022 SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 2022-001 Inadequate Segregation of duties (continued) CFDA#: 14.871 CRITERIA: The green book requires internal control and segregation of duties. CAUSE: The Authority had personnel changes during covid and did not distribute functions with adequate review and oversite. EFFECT: The Authority has experienced mistakes in accounting functions. RECOMMENDATION: The Authority should put procedures in place to require checks and balances in the accounting personnel functions. VIEWS OF RESPONSIBLE OFFICIALS: We will comply with the Auditor?s recommendation. DISCUSSED WITH: Tom Teixeira, September 15, 2023
Finding 2022-003
2022-003 Filing system and document retention. CURRENT CONDITION: The Housing Authority of the City of Greeley was unable to efficiently locate documents for the audit. CFDA#: 14.850, 14.871 CRITERIA: 24 CFR section 200.334 requires the retention of supporting documentation. CAUSE: The Authority did not have procedures or controls in place to systematically file information. EFFECT: Documents could not be located in a timely fashion. RECOMMENDATION: The Authority should standardize procedures and employee responsibilities. VIEWS OF RESPONSIBLE OFFICIALS: We will comply with the Auditor?s recommendation. DISCUSSED WITH: Tom Teixeira, September 15, 2022
Finding 2022-004
2022-004 Lack of a Journal Voucher system. CURRENT CONDITION: The Housing Authority of the City of Greeley does not have an organized journal voucher system. The Journal Entries have not been centrally filed, they have not been reviewed by another staff member and lack substantiation. CFDA#: 14.850, 14.871 CRITERIA: SAS 99 requires proper documented internal control over journal entries. CAUSE: The Authority experienced staff changes and computer software changes without thoroughly considering making changes to staff and staffing roles. EFFECT: The Authority has inaccuracies, and the work is not completed in a timely fashion.