Audit 408839

Program Name - ALN# 14.850 - Public Housing Program Finding Type - Noncompliance; Cash Receipts not deposited in a timely manner. Criteria - It was noted in our review of Public Housing Program cash receipts testing that receipts were not deposited into the bank account in a timely manner. Condition - The Commission did not ensure that all receipts received were deposited in a timely manner. Questioned Costs – Unknown Cause/Effect - The Commission did not ensure that all cash receipts for Public Housing Program were deposited when received in a timely manner. As a result, there was a breakdown of internal controls over the compliance of cash receipts. Recommendations - We recommend adequate controls over the cash receipts policy of Public Housing Program cash receipts to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program cash receipts and ensure that they are deposited in timely manner. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program cash receipts and deposit them in timely manner. Action Plan - The Commission's management will review the program and ensure that the cash receipts are deposited in a timely manner in the Public Housing Program.

Program Name - ALN# 14.850 - Public Housing Program Finding Type - Noncompliance; Cash Disbursements are not paid to vendors in a timely manner. Criteria - It was noted in our review of Public Housing Program cash disbursements testing that vendors were not paid in a timely manner. Condition - The Commission did not ensure that all vendors are paid in a timely manner. Questioned Costs - Unknown Cause/Effect - The Commission did not ensure that all vendors for Public Housing Program were paid when invoices were received in a timely manner. As a result, there was a breakdown of internal controls over the compliance of cash disbursements. Recommendations - We recommend adequate controls over the cash disbursement policy of Public Housing Program for paying vendors to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program cash disbursements and ensure that vendors are paid in timely manner. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program cash disbursements and pay vendors in timely manner. Action Plan - The Commission's management will review the program and ensure that the vendors are paid in a timely manner in the Public Housing Program.

Program Name - ALN# 14.850 - Public Housing Program Finding Type - Noncompliance; Credit Card Documentation is missing. Criteria - It was noted in our review of Public Housing Program credit cards that the receipts for charges were missing. Condition - The Commission did not ensure that all credit card charges were verified for approved expenses. Questioned Costs – Unknown Cause/Effect - The Commission did not ensure that all credit card documentation was reviewed for approved expenses for Public Housing Program. As a result, there was a breakdown of internal controls over the compliance of credit card. Recommendations - We recommend adequate controls over the credit card policy of Public Housing Program for ensuring that receipts are for approved expenses. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program credit cards and ensure that receipts are for approved expenses. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program credit cards and to ensure that receipts are for approved expenses. Action Plan - The Commission's management will review the program and ensure that the credit card receipts are reviewed to ensure they are for approved expenses.

Program Name - ALN# 14.871 - HCVP Housing Choice Vouchers Finding Type - Noncompliance; Significant Deficiencies; Missing Information Criteria - It was noted in our review of HCVP Housing Choice Voucher tenants’ files that during recertification some of the required information was missing. Condition - The Commission did not ensure that all required information was completed and received. Questioned Costs – Unknown Cause/Effect - The Commission did not ensure that required information was complete for HCVP Housing Choice Voucher Program tenants. As a result, there was a breakdown of internal controls over the compliance of recertification of tenants. Recommendations - We recommend adequate controls over the completing of recertification of HCVP Housing Choice Vouchers Program tenants to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with HCVP Housing Choice Vouchers Program tenant recertification process. Management's Response - The Commission will review their internal control policies for compliance with HCVP Housing Choice Vouchers Program tenant recertification process and the required documentation. Action Plan - The Commission's management will review the program and determine which required documentation should be completed and received in the HCVP Housing Choice Voucher Program.