2022-002 Reporting - SFS-425 Federal program information: Funding agency: U.S. Department of Treasury & U.S. Department of Housing and Urban Development Title: Emergency Rental Assistance Program & Indian Housing Block Grant (IHBG) Assistance Listing number: 21.023 & 14.867 Award year: 2022 Criteria or Specific Requirement: The SFS?425 Federal Financial Report is required to be submitted quarterly. Cumulative amounts from the date of the inception of the award through the end of the reporting period are required to be reported. Condition: We inspected the 4th Quarter SFS-425 Financial Reports during the audit. Claims submitted for this program did not include the cumulative expenditure amounts. The actual expenditures for the IHBG program recorded on the general ledger totaled $1,836,852. The cumulative total expenditures were $1,063,865 for this program at 9/30/22. The IHBG CARES grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,524 for this program at 9/30/22. The IHBG ARP grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,136 for this program at 9/30/22. The actual expenditures for the ERAP program recorded on the general ledger totaled $568,872 at 12/31/2021. Questioned Costs: None. Effect: Expenditures for the IHBG program were under reported by $772,987 on the SFS-425, expenditures were under reported for the IHBG CARES program by $37,524 on the SFS-425 and expenditures were under reported for the IHBG ARP program by $37,136 on the SFS-425. The expenditures were over reported for the ERAP program by $308,079 on the SFS-425. Cause: The claims were prepared using quarterly amounts instead of the cumulative totals. Repeat: Yes. Auditor?s Recommendation: We recommend that the SFS-425 include cumulative expenditure amounts. Views of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
2022-002 Reporting - SFS-425 Federal program information: Funding agency: U.S. Department of Treasury & U.S. Department of Housing and Urban Development Title: Emergency Rental Assistance Program & Indian Housing Block Grant (IHBG) Assistance Listing number: 21.023 & 14.867 Award year: 2022 Criteria or Specific Requirement: The SFS?425 Federal Financial Report is required to be submitted quarterly. Cumulative amounts from the date of the inception of the award through the end of the reporting period are required to be reported. Condition: We inspected the 4th Quarter SFS-425 Financial Reports during the audit. Claims submitted for this program did not include the cumulative expenditure amounts. The actual expenditures for the IHBG program recorded on the general ledger totaled $1,836,852. The cumulative total expenditures were $1,063,865 for this program at 9/30/22. The IHBG CARES grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,524 for this program at 9/30/22. The IHBG ARP grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,136 for this program at 9/30/22. The actual expenditures for the ERAP program recorded on the general ledger totaled $568,872 at 12/31/2021. Questioned Costs: None. Effect: Expenditures for the IHBG program were under reported by $772,987 on the SFS-425, expenditures were under reported for the IHBG CARES program by $37,524 on the SFS-425 and expenditures were under reported for the IHBG ARP program by $37,136 on the SFS-425. The expenditures were over reported for the ERAP program by $308,079 on the SFS-425. Cause: The claims were prepared using quarterly amounts instead of the cumulative totals. Repeat: Yes. Auditor?s Recommendation: We recommend that the SFS-425 include cumulative expenditure amounts. Views of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Criteria or Specific Requirement: Uniform guidance requires that grant expenses be allowable and comply with cost principle guidelines. Condition: Pursuant to our testing of disbursements and internal controls over disbursements, Wipfli LLP noted the following control deficiency and noncompliance: Eight of the 42 cash disbursements selected for testing were incorrect. These all related to utility payments, where the current portion due was paid out twice. The Authority submitted the same cost twice for reimbursement totaling $691 of the invoices tested. From our sample of 42 disbursements, we examined 8 utility payments consisting of $7,689. Total utility payments for the grant were $283,105. The sample was not a statistically valid sample. Context: We tested a sample of 42 non-payroll disbursements. Questioned Costs: $691. Effect: The program overpaid utility bills to participants and overstated grant expenditures. Cause: Program staff turnover and lack of supervisory monitoring contributed to internal control deficiencies and grant noncompliance. Repeat: Yes. Auditor?s Recommendation: We recommend the Authority provide proper training and supervision over employees responsible for cash disbursements to ensure federal grant expenditures are allowable. Views of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
2022-002 Reporting - SFS-425 Federal program information: Funding agency: U.S. Department of Treasury & U.S. Department of Housing and Urban Development Title: Emergency Rental Assistance Program & Indian Housing Block Grant (IHBG) Assistance Listing number: 21.023 & 14.867 Award year: 2022 Criteria or Specific Requirement: The SFS?425 Federal Financial Report is required to be submitted quarterly. Cumulative amounts from the date of the inception of the award through the end of the reporting period are required to be reported. Condition: We inspected the 4th Quarter SFS-425 Financial Reports during the audit. Claims submitted for this program did not include the cumulative expenditure amounts. The actual expenditures for the IHBG program recorded on the general ledger totaled $1,836,852. The cumulative total expenditures were $1,063,865 for this program at 9/30/22. The IHBG CARES grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,524 for this program at 9/30/22. The IHBG ARP grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,136 for this program at 9/30/22. The actual expenditures for the ERAP program recorded on the general ledger totaled $568,872 at 12/31/2021. Questioned Costs: None. Effect: Expenditures for the IHBG program were under reported by $772,987 on the SFS-425, expenditures were under reported for the IHBG CARES program by $37,524 on the SFS-425 and expenditures were under reported for the IHBG ARP program by $37,136 on the SFS-425. The expenditures were over reported for the ERAP program by $308,079 on the SFS-425. Cause: The claims were prepared using quarterly amounts instead of the cumulative totals. Repeat: Yes. Auditor?s Recommendation: We recommend that the SFS-425 include cumulative expenditure amounts. Views of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
2022-002 Reporting - SFS-425 Federal program information: Funding agency: U.S. Department of Treasury & U.S. Department of Housing and Urban Development Title: Emergency Rental Assistance Program & Indian Housing Block Grant (IHBG) Assistance Listing number: 21.023 & 14.867 Award year: 2022 Criteria or Specific Requirement: The SFS?425 Federal Financial Report is required to be submitted quarterly. Cumulative amounts from the date of the inception of the award through the end of the reporting period are required to be reported. Condition: We inspected the 4th Quarter SFS-425 Financial Reports during the audit. Claims submitted for this program did not include the cumulative expenditure amounts. The actual expenditures for the IHBG program recorded on the general ledger totaled $1,836,852. The cumulative total expenditures were $1,063,865 for this program at 9/30/22. The IHBG CARES grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,524 for this program at 9/30/22. The IHBG ARP grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,136 for this program at 9/30/22. The actual expenditures for the ERAP program recorded on the general ledger totaled $568,872 at 12/31/2021. Questioned Costs: None. Effect: Expenditures for the IHBG program were under reported by $772,987 on the SFS-425, expenditures were under reported for the IHBG CARES program by $37,524 on the SFS-425 and expenditures were under reported for the IHBG ARP program by $37,136 on the SFS-425. The expenditures were over reported for the ERAP program by $308,079 on the SFS-425. Cause: The claims were prepared using quarterly amounts instead of the cumulative totals. Repeat: Yes. Auditor?s Recommendation: We recommend that the SFS-425 include cumulative expenditure amounts. Views of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
2022-002 Reporting - SFS-425 Federal program information: Funding agency: U.S. Department of Treasury & U.S. Department of Housing and Urban Development Title: Emergency Rental Assistance Program & Indian Housing Block Grant (IHBG) Assistance Listing number: 21.023 & 14.867 Award year: 2022 Criteria or Specific Requirement: The SFS?425 Federal Financial Report is required to be submitted quarterly. Cumulative amounts from the date of the inception of the award through the end of the reporting period are required to be reported. Condition: We inspected the 4th Quarter SFS-425 Financial Reports during the audit. Claims submitted for this program did not include the cumulative expenditure amounts. The actual expenditures for the IHBG program recorded on the general ledger totaled $1,836,852. The cumulative total expenditures were $1,063,865 for this program at 9/30/22. The IHBG CARES grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,524 for this program at 9/30/22. The IHBG ARP grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,136 for this program at 9/30/22. The actual expenditures for the ERAP program recorded on the general ledger totaled $568,872 at 12/31/2021. Questioned Costs: None. Effect: Expenditures for the IHBG program were under reported by $772,987 on the SFS-425, expenditures were under reported for the IHBG CARES program by $37,524 on the SFS-425 and expenditures were under reported for the IHBG ARP program by $37,136 on the SFS-425. The expenditures were over reported for the ERAP program by $308,079 on the SFS-425. Cause: The claims were prepared using quarterly amounts instead of the cumulative totals. Repeat: Yes. Auditor?s Recommendation: We recommend that the SFS-425 include cumulative expenditure amounts. Views of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Criteria or Specific Requirement: Uniform guidance requires that grant expenses be allowable and comply with cost principle guidelines. Condition: Pursuant to our testing of disbursements and internal controls over disbursements, Wipfli LLP noted the following control deficiency and noncompliance: Eight of the 42 cash disbursements selected for testing were incorrect. These all related to utility payments, where the current portion due was paid out twice. The Authority submitted the same cost twice for reimbursement totaling $691 of the invoices tested. From our sample of 42 disbursements, we examined 8 utility payments consisting of $7,689. Total utility payments for the grant were $283,105. The sample was not a statistically valid sample. Context: We tested a sample of 42 non-payroll disbursements. Questioned Costs: $691. Effect: The program overpaid utility bills to participants and overstated grant expenditures. Cause: Program staff turnover and lack of supervisory monitoring contributed to internal control deficiencies and grant noncompliance. Repeat: Yes. Auditor?s Recommendation: We recommend the Authority provide proper training and supervision over employees responsible for cash disbursements to ensure federal grant expenditures are allowable. Views of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
2022-002 Reporting - SFS-425 Federal program information: Funding agency: U.S. Department of Treasury & U.S. Department of Housing and Urban Development Title: Emergency Rental Assistance Program & Indian Housing Block Grant (IHBG) Assistance Listing number: 21.023 & 14.867 Award year: 2022 Criteria or Specific Requirement: The SFS?425 Federal Financial Report is required to be submitted quarterly. Cumulative amounts from the date of the inception of the award through the end of the reporting period are required to be reported. Condition: We inspected the 4th Quarter SFS-425 Financial Reports during the audit. Claims submitted for this program did not include the cumulative expenditure amounts. The actual expenditures for the IHBG program recorded on the general ledger totaled $1,836,852. The cumulative total expenditures were $1,063,865 for this program at 9/30/22. The IHBG CARES grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,524 for this program at 9/30/22. The IHBG ARP grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,136 for this program at 9/30/22. The actual expenditures for the ERAP program recorded on the general ledger totaled $568,872 at 12/31/2021. Questioned Costs: None. Effect: Expenditures for the IHBG program were under reported by $772,987 on the SFS-425, expenditures were under reported for the IHBG CARES program by $37,524 on the SFS-425 and expenditures were under reported for the IHBG ARP program by $37,136 on the SFS-425. The expenditures were over reported for the ERAP program by $308,079 on the SFS-425. Cause: The claims were prepared using quarterly amounts instead of the cumulative totals. Repeat: Yes. Auditor?s Recommendation: We recommend that the SFS-425 include cumulative expenditure amounts. Views of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.