The recommendation of the auditor was for the Houston Housing Authority to review its
existing internal control procedures to ensure that data is properly recorded in the books and records to
prevent misstatements from occurring in the future.
l he Houston Housing Authority agrees with this finding ...
The recommendation of the auditor was for the Houston Housing Authority to review its
existing internal control procedures to ensure that data is properly recorded in the books and records to
prevent misstatements from occurring in the future.
l he Houston Housing Authority agrees with this finding and related recommendations. During the
audit, as these issues arose, notes were taken, evaluation of what had happened was made so that we
could make the necessary adjustments to our procedures to prevent the continuation of these issues. In
addition, we hired a firm to come in and undertake a review of the finance department. The purpose of
this review was to review our existing staffing levels, workloads, experience, etc., for purposes of
proposing a reorganization of the finance department to address any deficiencies.
We have reviewed the recommendations from this consultant and are in the process of implementing
many of the recommended changes.
As we continue to work on getting all past due audits completed we are working very diligently to
address the issues within the finance department that gave rise to this finding. We fully expect the
finding to be present for the 2022 audit as many of the departmental improvements and changes were
not made prior to 2023 so would not have been in practice during 2022.
Our audit delinquencies commenced with the 2019 audit being delayed in part due to the COVID
pandemic. We also determined in the completion of the 2019 audit that it was in the best interest of
HHA to terminate our relationship with the prior auditor and procure a new audit firm. The completion
of the 2021 audit will be our second audit wrapped up with the new audit firm.
We are confident that the changes we have made and will continue to make will ensure that future
prepared by the Houston Housing Authority will be in better condition than those for the 2021 audit.
existing internal control procedures to ensure that data is properly recorded in the books and records to
prevent misstatements from occurring in the future.