FAC Explorer

Finding 1143489 (2024-006)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-06-25
Audit: 359941
Organization: Sioux Falls Housing and Redevelopment Commission (SD)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The Authority lacked proper controls for reconciling HAP expenses, leading to inaccurate data in VMS submissions.
  • Impacted Requirements: Accurate monthly VMS submissions are essential for HUD to determine renewal funding levels.
  • Recommended Follow-Up: The Commission should enhance internal control procedures for HAP expense reconciliations to ensure data accuracy.

Finding Text

Federal Program U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency Grant Award No. ND014-Housing Choice Voucher Federal Award Year 2024 Criteria PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels. Condition The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions. Questioned Costs None Context We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger. Effect HUD did not have accurate data to use in determining renewal funding levels. Cause The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year. Repeat Finding Not a repeat finding. Recommendation We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation

Categories

HUD Housing Programs Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 567024 2024-003
    Significant Deficiency Repeat
  • 567025 2024-003
    Significant Deficiency Repeat
  • 567026 2024-003
    Significant Deficiency Repeat
  • 567027 2024-003
    Significant Deficiency Repeat
  • 567028 2024-003
    Significant Deficiency Repeat
  • 567029 2024-003
    Significant Deficiency Repeat
  • 567030 2024-004
    Significant Deficiency Repeat
  • 567031 2024-004
    Significant Deficiency Repeat
  • 567032 2024-004
    Significant Deficiency Repeat
  • 567033 2024-004
    Significant Deficiency Repeat
  • 567034 2024-004
    Significant Deficiency Repeat
  • 567035 2024-004
    Significant Deficiency Repeat
  • 567036 2024-005
    Significant Deficiency
  • 567037 2024-005
    Significant Deficiency
  • 567038 2024-005
    Significant Deficiency
  • 567039 2024-005
    Significant Deficiency
  • 567040 2024-005
    Significant Deficiency
  • 567041 2024-005
    Significant Deficiency
  • 567042 2024-006
    Significant Deficiency
  • 567043 2024-006
    Significant Deficiency
  • 567044 2024-006
    Significant Deficiency
  • 567045 2024-006
    Significant Deficiency
  • 567046 2024-006
    Significant Deficiency
  • 567047 2024-006
    Significant Deficiency
  • 1143466 2024-003
    Significant Deficiency Repeat
  • 1143467 2024-003
    Significant Deficiency Repeat
  • 1143468 2024-003
    Significant Deficiency Repeat
  • 1143469 2024-003
    Significant Deficiency Repeat
  • 1143470 2024-003
    Significant Deficiency Repeat
  • 1143471 2024-003
    Significant Deficiency Repeat
  • 1143472 2024-004
    Significant Deficiency Repeat
  • 1143473 2024-004
    Significant Deficiency Repeat
  • 1143474 2024-004
    Significant Deficiency Repeat
  • 1143475 2024-004
    Significant Deficiency Repeat
  • 1143476 2024-004
    Significant Deficiency Repeat
  • 1143477 2024-004
    Significant Deficiency Repeat
  • 1143478 2024-005
    Significant Deficiency
  • 1143479 2024-005
    Significant Deficiency
  • 1143480 2024-005
    Significant Deficiency
  • 1143481 2024-005
    Significant Deficiency
  • 1143482 2024-005
    Significant Deficiency
  • 1143483 2024-005
    Significant Deficiency
  • 1143484 2024-006
    Significant Deficiency
  • 1143485 2024-006
    Significant Deficiency
  • 1143486 2024-006
    Significant Deficiency
  • 1143487 2024-006
    Significant Deficiency
  • 1143488 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.241 Housing Opportunities for Persons with Aids $148,302
14.850 Public Housing Operating Fund $106,140
14.896 Family Self-Sufficiency Program $93,256
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $80,236
14.872 Public Housing Capital Fund $70,419
14.195 Project-Based Rental Assistance (pbra) $50,350
14.238 Shelter Plus Care $36,079
14.871 Section 8 Housing Choice Vouchers $10,276