Finding No.: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development (HUD) AL Program: Housing Voucher Cluster Area: Reporting Questioned Costs: $0 Criteria: In accordance with applicable reporting requirements, the Uniform Reporting Standards requires the Public Housing Authorities (PHAs) to submit timely GAAP-based unaudited financial information electronically to HUD. Amounts reported in the Financial Assessment Subsystem (FASS-PH), should be accurate. Condition: Unaudited amounts reported in certain key line items in the FASS-PH for FY 2024 do not agree with underlying accounting records, as follows: Line Item ALN Per Report Per GL Details Over- (Under-)Reported Variance 11170 Administrative Fee Equity 14.EHV $ - $ 228,117 $ (228,117) 96900 Total Operating Expenses 14.EHV $ 33,725 $ (3,082) $ (36,807) 70600 HUD PHA Operating Grants 14.EHV $ 1,847,631 $ 146,532 $ 1,701,099 11040 Prior Period Adjustments 14.871 $ 67,953 $ - $ 67,953 11170 Administrative Fee Equity 14.871 $ 1,360,376 $ 2,127,926 $ (767,550) 11180 Housing Assistance Payments Equity 14.871 $ 6,626,675 $ 3,846,366 $ 2,780,309 347 Inter Program – Due To 14.871 $ 508,535 $ 456,295 $ 52,240 11040 Prior Period Adjustments 14.879 $ 337,017 $ - $ 337,017 70600 HUD PHA Operating Grants 14.879 $ 486,666 $ 439,024 $ 47,642 144 Inter Program Due From 14.879 $ 338,821 $ - $ 338,821 Cause: GHURA did not effectively implement monitoring controls over compliance with applicable reporting requirements. Also, relative to equity line items, GHURA is unable to input accurate unaudited FY 2023 financial information in the FASS-PH because audited FY 2020, FY 2021, FY 2022, and FY 2023 financial information in the FASS-PH are yet to be certified. Finding No.: 2024-002, continued Federal Agency: U.S. Department of Housing and Urban Development (HUD) AL Program: Housing Voucher Cluster Area: Reporting Questioned Costs: $0 Effect: GHURA is not in compliance with applicable reporting requirements. No questioned cost is reported as we are unable to quantify the extent of noncompliance. Identification as a Repeat Finding: 2023-003 Recommendation: Responsible personnel should implement monitoring controls over compliance with applicable reporting requirements. Prior to reporting amounts in the FASS-PH, responsible personnel should examine and maintain underlying accounting records to determine the accuracy and completeness of reported data. Also, as recommended by HUD, GHURA should contract its current independent public accountant (IPA) to certify the FY 2020 and FY 2021 financial information in the FASS-PH since the predecessor IPA is no longer available to certify the information they audited. Views of Responsible Officials: Refer to GHURA’s corrective action plan.