Finding 1099988 (2023-002)

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Trust Fund Program Assistance Listing Number: 14.275 Federal Award Identification Number and Year: Various Award Period: 7/1/2022 – 6/30/2023 Type of Finding:  Other Matters and Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per compliance supplement, payroll should be identified and submitted for reimbursement through IDIS. Condition: One hour of an employee’s time was incorrectly billed to HUD under the HTF program instead of the HOME program. Questioned costs: Known - $39.28 Likely - $773.19 Context: In a statistically valid sample, during testing of 40 pays charged to the HTF program during the fiscal year, 1 of 40 pays did not match between the timesheet and the listing of pays submitted to HUD for reimbursement. Cause: The extra hour was manually corrected on the timesheet in question. Effect: An error in the time coded to HTF and the administrative reimbursement requested of HUD. Repeat Finding: Not a repeat finding. Recommendation: We recommend that PHFA review their procedures around administrative expenses charged to the HTF program. Views of responsible officials: There is no disagreement with the audit finding.