Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries and related expenditures were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The reallocations were made via journal entries in which no additional supporting documentation was present to justify the reallocation of expenditures. Cause: Journal entries were used to reallocate salaries and related expenses without justification documentation and journal entries recorded were not reviewed or approved by someone other than the person authorized to record the journal entry. Effect: Because of the failure to follow BFCAC?s policy of allocating salaries and related expenditures based on time charged and documented, expenditures were reallocated with no justification or documentation to support the reallocation. Recommendation: BFCAC needs to consistently follow its allocation methodology regarding salaries and related expenditures which allocates these expenditures based on supporting approved timesheets for hours worked. If any adjustments are deemed necessary, approved documentation should be present to support the changes and the journal entries should be reviewed and approved by the approving program manager or executive director. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries related expenditures and benefits that are allocated based on time were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The allocations are made based on the time distributions updated each payroll period to reflect the time recorded on the reviewed and approved timesheets. Cause: The allocations are recorded based on distribution table data updated each time a new payroll is processed. As a result, if the salaries and related expenditures cost allocations are not recorded on a timely basis the appropriate distribution table data will not reflect the appropriate payroll period data and the error will not be detected by the current internal control structure. Effect: Due to the untimely recording of salaries and related expenditures based on time, the expenditures allocated for the various programs are based on the incorrect supporting time data. Recommendation: BFCAC needs to implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data. Questioned Costs: Undeterminable
Department of Housing and Urban Development Material Weaknesses Condition: The internal controls over eligible recipients? rental assistance payments did not detect that the client received the incorrect subsidy amounts due to income changes not being verified at the time of notification from the client and/or having the incorrect subsidy amount be paid to the applicable landlord. Criteria: Internal controls should be in place to ensure that all eligible recipients receive the appropriate level of rental subsidy based on the income calculation supported by income documentation provided by clients Cause: Internal control policies did not include procedures for verifying that all income change information data received from supported clients is captured in the client files and rental subsidies adjusted for supportive payments made to applicable landlords. Effect: The lack of internal controls led to clients receiving incorrectly calculated subsidy payment amounts. Recommendation: BFCAC should adopt internal control procedures to ensure that all supporting income documentation provided by clients is reevaluated and subsidy amounts adjusted and that approved landlord vendor payments reflect the updated subsidy amounts.
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries and related expenditures were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The reallocations were made via journal entries in which no additional supporting documentation was present to justify the reallocation of expenditures. Cause: Journal entries were used to reallocate salaries and related expenses without justification documentation and journal entries recorded were not reviewed or approved by someone other than the person authorized to record the journal entry. Effect: Because of the failure to follow BFCAC?s policy of allocating salaries and related expenditures based on time charged and documented, expenditures were reallocated with no justification or documentation to support the reallocation. Recommendation: BFCAC needs to consistently follow its allocation methodology regarding salaries and related expenditures which allocates these expenditures based on supporting approved timesheets for hours worked. If any adjustments are deemed necessary, approved documentation should be present to support the changes and the journal entries should be reviewed and approved by the approving program manager or executive director. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries related expenditures and benefits that are allocated based on time were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The allocations are made based on the time distributions updated each payroll period to reflect the time recorded on the reviewed and approved timesheets. Cause: The allocations are recorded based on distribution table data updated each time a new payroll is processed. As a result, if the salaries and related expenditures cost allocations are not recorded on a timely basis the appropriate distribution table data will not reflect the appropriate payroll period data and the error will not be detected by the current internal control structure. Effect: Due to the untimely recording of salaries and related expenditures based on time, the expenditures allocated for the various programs are based on the incorrect supporting time data. Recommendation: BFCAC needs to implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data. Questioned Costs: Undeterminable
Department of Housing and Urban Development Material Weaknesses Condition: The internal controls over eligible recipients? rental assistance payments did not detect that the client received the incorrect subsidy amounts due to income changes not being verified at the time of notification from the client and/or having the incorrect subsidy amount be paid to the applicable landlord. Criteria: Internal controls should be in place to ensure that all eligible recipients receive the appropriate level of rental subsidy based on the income calculation supported by income documentation provided by clients Cause: Internal control policies did not include procedures for verifying that all income change information data received from supported clients is captured in the client files and rental subsidies adjusted for supportive payments made to applicable landlords. Effect: The lack of internal controls led to clients receiving incorrectly calculated subsidy payment amounts. Recommendation: BFCAC should adopt internal control procedures to ensure that all supporting income documentation provided by clients is reevaluated and subsidy amounts adjusted and that approved landlord vendor payments reflect the updated subsidy amounts.
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries and related expenditures were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The reallocations were made via journal entries in which no additional supporting documentation was present to justify the reallocation of expenditures. Cause: Journal entries were used to reallocate salaries and related expenses without justification documentation and journal entries recorded were not reviewed or approved by someone other than the person authorized to record the journal entry. Effect: Because of the failure to follow BFCAC?s policy of allocating salaries and related expenditures based on time charged and documented, expenditures were reallocated with no justification or documentation to support the reallocation. Recommendation: BFCAC needs to consistently follow its allocation methodology regarding salaries and related expenditures which allocates these expenditures based on supporting approved timesheets for hours worked. If any adjustments are deemed necessary, approved documentation should be present to support the changes and the journal entries should be reviewed and approved by the approving program manager or executive director. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries related expenditures and benefits that are allocated based on time were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The allocations are made based on the time distributions updated each payroll period to reflect the time recorded on the reviewed and approved timesheets. Cause: The allocations are recorded based on distribution table data updated each time a new payroll is processed. As a result, if the salaries and related expenditures cost allocations are not recorded on a timely basis the appropriate distribution table data will not reflect the appropriate payroll period data and the error will not be detected by the current internal control structure. Effect: Due to the untimely recording of salaries and related expenditures based on time, the expenditures allocated for the various programs are based on the incorrect supporting time data. Recommendation: BFCAC needs to implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries and related expenditures were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The reallocations were made via journal entries in which no additional supporting documentation was present to justify the reallocation of expenditures. Cause: Journal entries were used to reallocate salaries and related expenses without justification documentation and journal entries recorded were not reviewed or approved by someone other than the person authorized to record the journal entry. Effect: Because of the failure to follow BFCAC?s policy of allocating salaries and related expenditures based on time charged and documented, expenditures were reallocated with no justification or documentation to support the reallocation. Recommendation: BFCAC needs to consistently follow its allocation methodology regarding salaries and related expenditures which allocates these expenditures based on supporting approved timesheets for hours worked. If any adjustments are deemed necessary, approved documentation should be present to support the changes and the journal entries should be reviewed and approved by the approving program manager or executive director. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries related expenditures and benefits that are allocated based on time were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The allocations are made based on the time distributions updated each payroll period to reflect the time recorded on the reviewed and approved timesheets. Cause: The allocations are recorded based on distribution table data updated each time a new payroll is processed. As a result, if the salaries and related expenditures cost allocations are not recorded on a timely basis the appropriate distribution table data will not reflect the appropriate payroll period data and the error will not be detected by the current internal control structure. Effect: Due to the untimely recording of salaries and related expenditures based on time, the expenditures allocated for the various programs are based on the incorrect supporting time data. Recommendation: BFCAC needs to implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries and related expenditures were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The reallocations were made via journal entries in which no additional supporting documentation was present to justify the reallocation of expenditures. Cause: Journal entries were used to reallocate salaries and related expenses without justification documentation and journal entries recorded were not reviewed or approved by someone other than the person authorized to record the journal entry. Effect: Because of the failure to follow BFCAC?s policy of allocating salaries and related expenditures based on time charged and documented, expenditures were reallocated with no justification or documentation to support the reallocation. Recommendation: BFCAC needs to consistently follow its allocation methodology regarding salaries and related expenditures which allocates these expenditures based on supporting approved timesheets for hours worked. If any adjustments are deemed necessary, approved documentation should be present to support the changes and the journal entries should be reviewed and approved by the approving program manager or executive director. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries related expenditures and benefits that are allocated based on time were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The allocations are made based on the time distributions updated each payroll period to reflect the time recorded on the reviewed and approved timesheets. Cause: The allocations are recorded based on distribution table data updated each time a new payroll is processed. As a result, if the salaries and related expenditures cost allocations are not recorded on a timely basis the appropriate distribution table data will not reflect the appropriate payroll period data and the error will not be detected by the current internal control structure. Effect: Due to the untimely recording of salaries and related expenditures based on time, the expenditures allocated for the various programs are based on the incorrect supporting time data. Recommendation: BFCAC needs to implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data. Questioned Costs: Undeterminable
Department of Housing and Urban Development Material Weaknesses Condition: The internal controls over eligible recipients? rental assistance payments did not detect that the client received the incorrect subsidy amounts due to income changes not being verified at the time of notification from the client and/or having the incorrect subsidy amount be paid to the applicable landlord. Criteria: Internal controls should be in place to ensure that all eligible recipients receive the appropriate level of rental subsidy based on the income calculation supported by income documentation provided by clients Cause: Internal control policies did not include procedures for verifying that all income change information data received from supported clients is captured in the client files and rental subsidies adjusted for supportive payments made to applicable landlords. Effect: The lack of internal controls led to clients receiving incorrectly calculated subsidy payment amounts. Recommendation: BFCAC should adopt internal control procedures to ensure that all supporting income documentation provided by clients is reevaluated and subsidy amounts adjusted and that approved landlord vendor payments reflect the updated subsidy amounts.
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries and related expenditures were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The reallocations were made via journal entries in which no additional supporting documentation was present to justify the reallocation of expenditures. Cause: Journal entries were used to reallocate salaries and related expenses without justification documentation and journal entries recorded were not reviewed or approved by someone other than the person authorized to record the journal entry. Effect: Because of the failure to follow BFCAC?s policy of allocating salaries and related expenditures based on time charged and documented, expenditures were reallocated with no justification or documentation to support the reallocation. Recommendation: BFCAC needs to consistently follow its allocation methodology regarding salaries and related expenditures which allocates these expenditures based on supporting approved timesheets for hours worked. If any adjustments are deemed necessary, approved documentation should be present to support the changes and the journal entries should be reviewed and approved by the approving program manager or executive director. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries related expenditures and benefits that are allocated based on time were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The allocations are made based on the time distributions updated each payroll period to reflect the time recorded on the reviewed and approved timesheets. Cause: The allocations are recorded based on distribution table data updated each time a new payroll is processed. As a result, if the salaries and related expenditures cost allocations are not recorded on a timely basis the appropriate distribution table data will not reflect the appropriate payroll period data and the error will not be detected by the current internal control structure. Effect: Due to the untimely recording of salaries and related expenditures based on time, the expenditures allocated for the various programs are based on the incorrect supporting time data. Recommendation: BFCAC needs to implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data. Questioned Costs: Undeterminable
Department of Housing and Urban Development Material Weaknesses Condition: The internal controls over eligible recipients? rental assistance payments did not detect that the client received the incorrect subsidy amounts due to income changes not being verified at the time of notification from the client and/or having the incorrect subsidy amount be paid to the applicable landlord. Criteria: Internal controls should be in place to ensure that all eligible recipients receive the appropriate level of rental subsidy based on the income calculation supported by income documentation provided by clients Cause: Internal control policies did not include procedures for verifying that all income change information data received from supported clients is captured in the client files and rental subsidies adjusted for supportive payments made to applicable landlords. Effect: The lack of internal controls led to clients receiving incorrectly calculated subsidy payment amounts. Recommendation: BFCAC should adopt internal control procedures to ensure that all supporting income documentation provided by clients is reevaluated and subsidy amounts adjusted and that approved landlord vendor payments reflect the updated subsidy amounts.
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries and related expenditures were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The reallocations were made via journal entries in which no additional supporting documentation was present to justify the reallocation of expenditures. Cause: Journal entries were used to reallocate salaries and related expenses without justification documentation and journal entries recorded were not reviewed or approved by someone other than the person authorized to record the journal entry. Effect: Because of the failure to follow BFCAC?s policy of allocating salaries and related expenditures based on time charged and documented, expenditures were reallocated with no justification or documentation to support the reallocation. Recommendation: BFCAC needs to consistently follow its allocation methodology regarding salaries and related expenditures which allocates these expenditures based on supporting approved timesheets for hours worked. If any adjustments are deemed necessary, approved documentation should be present to support the changes and the journal entries should be reviewed and approved by the approving program manager or executive director. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries related expenditures and benefits that are allocated based on time were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The allocations are made based on the time distributions updated each payroll period to reflect the time recorded on the reviewed and approved timesheets. Cause: The allocations are recorded based on distribution table data updated each time a new payroll is processed. As a result, if the salaries and related expenditures cost allocations are not recorded on a timely basis the appropriate distribution table data will not reflect the appropriate payroll period data and the error will not be detected by the current internal control structure. Effect: Due to the untimely recording of salaries and related expenditures based on time, the expenditures allocated for the various programs are based on the incorrect supporting time data. Recommendation: BFCAC needs to implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries and related expenditures were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The reallocations were made via journal entries in which no additional supporting documentation was present to justify the reallocation of expenditures. Cause: Journal entries were used to reallocate salaries and related expenses without justification documentation and journal entries recorded were not reviewed or approved by someone other than the person authorized to record the journal entry. Effect: Because of the failure to follow BFCAC?s policy of allocating salaries and related expenditures based on time charged and documented, expenditures were reallocated with no justification or documentation to support the reallocation. Recommendation: BFCAC needs to consistently follow its allocation methodology regarding salaries and related expenditures which allocates these expenditures based on supporting approved timesheets for hours worked. If any adjustments are deemed necessary, approved documentation should be present to support the changes and the journal entries should be reviewed and approved by the approving program manager or executive director. Questioned Costs: Undeterminable
Department of Housing and Urban Development Department of Health and Human Services Material Weaknesses Condition: Multiple reallocations of salaries related expenditures and benefits that are allocated based on time were not supported by underlying approved timesheets used to document the allocation basis for the allocation of salaries and related expenditures. Criteria: The allocations are made based on the time distributions updated each payroll period to reflect the time recorded on the reviewed and approved timesheets. Cause: The allocations are recorded based on distribution table data updated each time a new payroll is processed. As a result, if the salaries and related expenditures cost allocations are not recorded on a timely basis the appropriate distribution table data will not reflect the appropriate payroll period data and the error will not be detected by the current internal control structure. Effect: Due to the untimely recording of salaries and related expenditures based on time, the expenditures allocated for the various programs are based on the incorrect supporting time data. Recommendation: BFCAC needs to implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data. Questioned Costs: Undeterminable