Core Issue: Invoices for accounts payables were not properly authorized by previous management.
Impacted Requirements: Federal awards for housing programs require proper authorization before payment processing.
Recommended Follow-Up: Ensure all invoices are signed or initialed to confirm they are correct and authorized.
Finding Text
2022-019 Internal Controls Were Not Followed
Federal Awards:
14-850 Public and Indian Housing Low Rent Program
14-872 Capital Fund Program
14-870 Housing Choice Vouchers
Criteria:
Invoices for accounts payables should be properly authorized for payment prior to entry into the computer software.
Condition:
Invoices for accounts payables were not properly authorized by Fayetteville Housing Authority’s prior management.
Questioned Costs:
Unknown.
Effect:
No clear document trail on disbursements.
Cause:
The prior management of Fayetteville Housing Authority did not place emphasis on ensuring that the invoices paid were being reviewed and authorized.
Recommendation:
We recommend that the Fayetteville Housing Authority ensure that all invoices are adequately initialed or signed to
ensure that they are correct and authorized.
Categories
HUD Housing ProgramsInternal Control / Segregation of Duties