Finding 1098838 (2019-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2019
Accepted
2025-02-07

AI Summary

  • Core Issue: The Authority lacks a required depository agreement with its financial institution, which is essential for safeguarding federal funds.
  • Impacted Requirements: Housing Authorities must have a depository agreement on file as per HUD guidelines to protect assets and ensure compliance.
  • Recommended Follow-Up: Ensure the agreement is signed and filed promptly; the Authority has initiated contact with the financial institution to resolve this by March 31, 2020.

Finding Text

2019-002 Finding – (Housing Choice Voucher– (14.871)) During our review of special tests and provisions we determined that the Authority did not have a depository agreement on file with its financial institution. Criteria – Housing Authorities are required to enter into depository agreements with their financial institution using the HUD-51999 or a form required by HUD in the ACC. The agreements serve as safeguards for Federal funds and provide third-party rights to HUD. Effect of Condition – Lack of safeguards could put the Authority’s assets as risk. Cause of Condition – No such agreement could be found upon request. Recommendation – We recommend that the Authority have this agreement signed. PHA Response and Corrective Action Plan – The agreement will be completed and on file as the Authority has already contacted the financial institution to execute the agreement. PHA Contact and Resolution Date Rosalind Natale, March 31, 2020

Categories

HUD Housing Programs Special Tests & Provisions

Other Findings in this Audit

  • 522396 2019-002
    Material Weakness
  • 522397 2019-003
    Material Weakness
  • 522398 2019-004
    Material Weakness
  • 1098839 2019-003
    Material Weakness
  • 1098840 2019-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $3.82M
14.850 Public and Indian Housing $294,563
14.872 Public Housing Capital Fund $85,540
14.870 Resident Opportunity and Supportive Services $37,079