Finding 1100871 (2024-002)

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Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-02-25
Audit: 343710
Organization: City of Carson (CA)

AI Summary

  • Core Issue: The City failed to provide necessary documentation for CDBG fund approvals, leading to non-compliance with HUD requirements.
  • Impacted Requirements: Obligations and expenditures of CDBG funds must wait for HUD's approval of the Request for Release of Funds and environmental certifications.
  • Recommended Follow-Up: The City should implement a monitoring system for maintaining required documents and conduct staff training to ensure compliance with HUD regulations.

Finding Text

Criteria CDBG funds (and local funds to be reimbursed with CDBG funds) cannot be obligated or expended before receiving HUD's approval of a Request for Release of Funds (RROF) and environmental certification, except for exempt activities under 24 CFR section 58.34 and categorically excluded activities under section 58.35(b) (24 CFR section 58.22). Condition The City was unable to provide a copy of the Release of Funds or document the Authority to Use Grant Funds (AUGF) and the Environmental Review Assessments. Although the City conduct to provide its RROF or AUGF for the activities reviewed, HUD verify within its records that the City submitted an RROF and that HUD sent the City an AUGF for its single-family rehabilitation program. However, it recieves the City’s responsibility to maintain both documents for its records. Cause This lapse resulted from staff turnover and inadequate oversight. Effect Non-compliance with HUD environmental review requirements. Questioned Costs None. Recommendation We recommend that the City strictly monitor and maintain copies of the required certifications, HUD approvals, and environmental reviews set forth by the U.S. Department of Housing and Urban Development. Views of responsible officials and planned corrective actions The City will ensure the implementation of the following corrective action plan: • Conduct training sessions and designate primary and backup staff responsible for filing and submitting the HUD reports. • Require management review and approval of all reports prior to submission to HUD. The Corrective Action Plan (CAP) has been implemented as of June 30th, 2024. The staff responsible for the CAP are the Accounting Manager, Hnin Phyu and the Housing Specialist, Debra Scott.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.35M
14.218 Community Development Block Grants/entitlement Grants $1.10M
14.239 Home Investment Partnerships Program $311,944
93.556 Marylee Allen Promoting Safe and Stable Families Program $57,000
97.039 Hazard Mitigation Grant $40,425
20.205 Highway Planning and Construction $5,584