Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.