Audit 411563

2025-001 –Eligibility - Significant deficiency in Internal Controls over Compliance Information on the Major Programs Affected Funding Agency Title Federal Assistance Listing Number U.S. Department of Housing & Urban Development Indian Housing Block Grants 14.867 Criteria The Authority's Admission and Occupancy Policy requires each occupied housing unit to receive an annual inspection to ensure the unit remains safe, sanitary, and in good repair. Condition We tested 10 occupied housing units and noted that 1 unit did not receive the required annual inspection during the audit period. Cause The Authority did not adequately monitor its annual inspection schedule to ensure inspections were completed for all occupied units. Effect Failure to perform annual inspections timely may result in unsafe or deficient housing conditions not being identified and corrected in a timely manner and may result in noncompliance with the Authority's Admission and Occupancy. Recommendation We recommend that the Authority strengthen its monitoring procedures by maintaining a tracking system for inspection due dates and reviewing inspection status periodically to ensure all required annual inspections are completed timely.

2025-002 - Deadline for Federal Single Audit -Significant deficiency in Internal Controls over Compliance Criteria Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance outlines the following requirement: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition The Authority did not submit the single audit reporting package to the Federal Audit Clearinghouse within nine months following their fiscal year-end as required. Cause There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect Noncompliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or delay in federal and state funding, as well as the effects of being placed on high-risk status by a federal and/or state agency. Auditor's Recommendation Management should develop and implement policies regarding internal controls and procedures over the reporting process to ensure timely and accurate reporting.