Finding Text
Finding No. 2023-003: Missing Procurement Documentation (Significant Deficiency)
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Title: Capital Fund Program
Federal Assistance Listing Number: 14.872
Compliance Requirement: Procurement
Criteria: Per HUD regulations, the Authority is required to follow 2 CFR regulations on
procuring goods and services.
Condition: The Authority did not have adequate controls over the procurement process,
resulting in missing procurement documentation.
Context: The Authority had three new contracts entered into during year; we reviewed two and
identified missing procurement documentation.
Effect: The Authority did not procure goods and services properly under the required regulations.
Cause: The Authority did not have the appropriate controls over the procurement process to
maintain proper documentation.
Recommendation: The Authority should review and enhance its policies, procedures, and
internal controls to ensure that the procurement process includes the required documentation.
Views of Responsible Officials: The Authority agrees with the finding.