2022-001 Board Minutes and Resolutions
Criteria:
Minutes and resolutions of meetings of the Board should be retained and kept in a secure area at the Housing Authority.
Condition:
During examination it was noted that Board Minutes and Resolutions were not available for from before October 2020 through September 2024.
Questioned Costs:
Undetermined due to missing documentation.
Effect:
The integrity of the governess is in question. It is unclear what the Board Minutes and Resolutions contained and whether anything has been acted upon, which could bring financial statements into question.
Cause:
Unknown.
Recommendation:
We recommend that the Housing Authority ensure that all Board Minutes and Resolutions are documented and retained in order to ensure their completeness.
2022-002 Failure to comply with federal reporting deadlines
Criteria:
The Housing Authority must ensure that the federal reporting deadlines are met.
Condition:
Unaudited FDS information is due to PIH-REAC two months after the Housing Authority’s fiscal year end, which is consistent with the requirements of both the Uniform Financial Reporting Standards and OMB Uniform Guidance.
Questioned Costs:
None.
Cause:
The Housing Authority did not ensure that the unaudited FDS submission was provided in a timely manner.
Effect:
The Housing Authority did not comply with the unaudited FDS submission due date.
Recommendation:
We recommend that the Housing Authority place a greater emphasis on all federal reporting deadlines.
2022-003 Missing Documentation
Criteria:
Accurate record keeping and reporting are crucial to the successful management of the housing authority’s funded activities. The Authority is charged with maintaining source documents and files that support the financial transactions recorded in the books, providing an adequate audit trail.
Condition:
The Authority was unable to produce requested documents and receipts supporting Housing Authority expenditures, including but not limited to bank statements, payroll, retirement, accounts receivable, accounts payable, governmental revenues, internal control policy, personnel policy, tenant admissions policy, capitalization policy and procurement policy.
Questioned Cost:
Cannot be determined, due to incomplete information.
Effect:
The Housing Authority’s financial statements are not supported.
Cause:
Lack of prior management oversight.
Recommendation:
We recommend the Housing Authority implement a system to maintain source documents and files that support the financial transactions, as well as putting into place policies in which to follow.
2022-004 Tenant Files – Missing Documentation
Criteria:
Under the terms of the Annual Contribution Contract, PHAs must maintain a file for each program applicant/participant. Files may be maintained in paper or electronic format. These files are subject to audit and review by HUD, or Independent Public Accountants (IPAs), or HUD’s designee upon proper notification to the PHA. The file should include (but is not limited to): housing application and supporting documents, income executed lease(s), unit inspection reports, verifications, leases, supplements to lease, notices and letters, income and rent determinations and a summary of PHA interactions with the tenant. The PHA must maintain these files in an area that is secure and private. The PHA must also have record retention and destruction policies.
Condition:
We noted that tenant files were missing some, if not all, of the document required by HUD for it’s tenant files.
Question Cost:
Cannot be determined, due to incomplete information.
Effect:
Tenant files are incomplete.
Cause:
Lack of oversight by Housing Authority Management.
Recommendation:
The Housing Authority need to review all tenant files and ensure that tenant files contain all required HUD documentation. We also recommend that the Housing Authority set up a system to ensure that all required documentation in included in the tenant file for each recertification of the tenant.
2022-001 Board Minutes and Resolutions
Criteria:
Minutes and resolutions of meetings of the Board should be retained and kept in a secure area at the Housing Authority.
Condition:
During examination it was noted that Board Minutes and Resolutions were not available for from before October 2020 through September 2024.
Questioned Costs:
Undetermined due to missing documentation.
Effect:
The integrity of the governess is in question. It is unclear what the Board Minutes and Resolutions contained and whether anything has been acted upon, which could bring financial statements into question.
Cause:
Unknown.
Recommendation:
We recommend that the Housing Authority ensure that all Board Minutes and Resolutions are documented and retained in order to ensure their completeness.
2022-002 Failure to comply with federal reporting deadlines
Criteria:
The Housing Authority must ensure that the federal reporting deadlines are met.
Condition:
Unaudited FDS information is due to PIH-REAC two months after the Housing Authority’s fiscal year end, which is consistent with the requirements of both the Uniform Financial Reporting Standards and OMB Uniform Guidance.
Questioned Costs:
None.
Cause:
The Housing Authority did not ensure that the unaudited FDS submission was provided in a timely manner.
Effect:
The Housing Authority did not comply with the unaudited FDS submission due date.
Recommendation:
We recommend that the Housing Authority place a greater emphasis on all federal reporting deadlines.
2022-003 Missing Documentation
Criteria:
Accurate record keeping and reporting are crucial to the successful management of the housing authority’s funded activities. The Authority is charged with maintaining source documents and files that support the financial transactions recorded in the books, providing an adequate audit trail.
Condition:
The Authority was unable to produce requested documents and receipts supporting Housing Authority expenditures, including but not limited to bank statements, payroll, retirement, accounts receivable, accounts payable, governmental revenues, internal control policy, personnel policy, tenant admissions policy, capitalization policy and procurement policy.
Questioned Cost:
Cannot be determined, due to incomplete information.
Effect:
The Housing Authority’s financial statements are not supported.
Cause:
Lack of prior management oversight.
Recommendation:
We recommend the Housing Authority implement a system to maintain source documents and files that support the financial transactions, as well as putting into place policies in which to follow.
2022-004 Tenant Files – Missing Documentation
Criteria:
Under the terms of the Annual Contribution Contract, PHAs must maintain a file for each program applicant/participant. Files may be maintained in paper or electronic format. These files are subject to audit and review by HUD, or Independent Public Accountants (IPAs), or HUD’s designee upon proper notification to the PHA. The file should include (but is not limited to): housing application and supporting documents, income executed lease(s), unit inspection reports, verifications, leases, supplements to lease, notices and letters, income and rent determinations and a summary of PHA interactions with the tenant. The PHA must maintain these files in an area that is secure and private. The PHA must also have record retention and destruction policies.
Condition:
We noted that tenant files were missing some, if not all, of the document required by HUD for it’s tenant files.
Question Cost:
Cannot be determined, due to incomplete information.
Effect:
Tenant files are incomplete.
Cause:
Lack of oversight by Housing Authority Management.
Recommendation:
The Housing Authority need to review all tenant files and ensure that tenant files contain all required HUD documentation. We also recommend that the Housing Authority set up a system to ensure that all required documentation in included in the tenant file for each recertification of the tenant.