Finding 1148672 (2024-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-07-30

AI Summary

  • Core Issue: The Agency failed to analyze utility rate data annually, violating compliance requirements.
  • Impacted Requirements: The Agency must maintain an up-to-date utility allowance schedule and review utility rates each year.
  • Recommended Follow-Up: Management should establish procedures to ensure annual analysis of utility rate data is consistently performed.

Finding Text

Criteria: The Agency is required to maintain an up to date utility allowance schedule, and the agency must review the utility rate data each year. Questioned Costs: None Effect: The Agency was not in compliance with the Uniform Guidance due to the analyzing of the utility rate data since 2022. Cause: The Agency had numerous HUD program directors, and the director at the time did not carry out the analysis. Recommendation: Management should set up procedures to ensure utility rate data is analyzed each year. Views of Responsible Officials and Planned Corrective Actions: The Agency agrees with the finding and has implemented procedures and has already evaluated the utility rate data for fiscal year 2025.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 572229 2024-001
    Material Weakness
  • 572230 2024-002
    Material Weakness
  • 572231 2024-003
    Material Weakness
  • 1148671 2024-001
    Material Weakness
  • 1148673 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $6.42M
14.871 Section 8 Housing Choice Vouchers $3.08M
10.558 Child and Adult Care Food Program $605,214
93.569 Community Services Block Grant $473,221