Finding 1061709 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-28

AI Summary

  • Core Issue: The Authority failed to submit timely GAAP-based unaudited financial information to HUD for the 2023 audit.
  • Impacted Requirements: This violation of 24 CFR section 5.801 indicates non-compliance with federal reporting standards.
  • Recommended Follow-Up: Management should establish procedures to ensure future compliance with all federal award reporting regulations.

Finding Text

In accordance with 24 CFR section 5.801 – Uniform Reporting Standards, PHAs are required to submit timely GAAP-based unaudited financial information electronically to HUD.The above requirements were not met for the 2023 audit.The unaudited FDS was filed but filed after the required due date.Due to staff turnover, the Authority was unable to complete the 2023 unaudited timely.The Authority was in violation of the Federal Regulations relating to report submissions.We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to all federal awards.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 485266 2023-004
    Material Weakness Repeat
  • 485267 2023-005
    Material Weakness Repeat
  • 485268 2023-006
    Material Weakness Repeat
  • 485269 2023-007
    Material Weakness Repeat
  • 485270 2023-008
    Material Weakness Repeat
  • 485271 2023-009
    Significant Deficiency Repeat
  • 1061708 2023-004
    Material Weakness Repeat
  • 1061710 2023-006
    Material Weakness Repeat
  • 1061711 2023-007
    Material Weakness Repeat
  • 1061712 2023-008
    Material Weakness Repeat
  • 1061713 2023-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.44M