Finding 1056696 (2023-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-08-01

AI Summary

  • Core Issue: The Housing Authority lacks current pension plan documentation, preventing a review of funding accuracy.
  • Impacted Requirements: Unable to assess coverage, funding amounts, and employee contributions due to missing information.
  • Recommended Follow-Up: Obtain the current pension plan from the provider and review all related payments for compliance.

Finding Text

2023-002 Pension Criteria: The Housing Authority should have pension plan documentation available to be reviewed. Condition: The Housing Authority could not provide us with the current pension plan so we were unable to determine if the pension was correctly funded. Question Cost: Unknown Effect: We were unable to determine who was covered by the pension plan, the amount the Authority was funding and the amount that the employees should be contributing. Cause: Lack of documentation. Recommendation: We recommend the Housing Authority obtain a copy of the current pension plan from their pension provider and review payments made by the authority and it’s employs to determine if the pension has been correctly funded.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 480253 2023-001
    Material Weakness
  • 480254 2023-002
    Material Weakness
  • 480255 2023-003
    Material Weakness
  • 1056695 2023-001
    Material Weakness
  • 1056697 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $5.63M
14.872 Public Housing Capital Fund $312,774
14.850 Public and Indian Housing $155,825