Finding 1156683 (2024-002)

2024-002 Condition: Deficiencies Noted in Cash Disbursements: During the Fiscal Year 2024 Cash Disbursements the following deficiencies were noted: (6) Disbursements lacked detailed support for payments made to vendors. Assistance Listing #: 14.872 Questioned Costs: Unknown Cause: The Authority did not have adequate internal controls to determine that they were not in compliance with regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements or State of Florida Ethics requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations and state law. Recommendation: We recommend a review of the cash disbursement documentation process in order to ensure that each disbursement is fully documented prior to check issuance. We further recommend that the Authority review its internal control procedures and policies over cash disbursements and conduct regular quality control reviews to ensure compliance with HUD regulations.