Finding 1161494 (2021-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2025-10-28
Audit: 371390
Organization: Bristow Housing Authority (OK)
Auditor: MIKE ESTES PC

AI Summary

  • Core Issue: Missing board minutes from January 28, 2022, to December 26, 2023, indicate a lack of oversight and decision-making.
  • Impacted Requirements: Board minutes must comply with bylaws and ensure timely communication and approvals.
  • Recommended Follow-Up: Continue regular board meetings and maintain thorough documentation to prevent future lapses.

Finding Text

Low Rent Program-CDFA#14.850, Section 8 Housing Choice Voucher Program-CDFA#14.871Capital Fund Program-CDFA#14.872 Finding 2021-005-Board Minutes-Reporting Criteria and Specific Requirement Board minutes should meet in accordance with its bylaws. In additions, regular board meetings are necessary to either timely inform the board of commissioners or to seek their approval for future actions or decisions. Condition Found We do not have access to any board minutes between the minutes of the January 28, 2022 and December 26, 2023. Current management represents that they are not aware of any board minutes for that period, or if the board met. Cause The cause is unknown. The long-time Executive Director was in poor health. However, the board should have met and generated proper minutes for third party review. Effect Needed decisions and actions were likely not timely made. The minutes that began December 26th, after the retention of new management indicates that the new management inherited a host of problems, and were busy addressing them. Recommendation to prevent occurrences It appears that current management is holding regular board meetings and keeping well documented board minutes.View of Responsible Officials As noted above, the Authority now holds regular board meetings and the minutes are generated.

Corrective Action Plan

Corrective Action Plan Finding: Finding 2021-005-Board Minutes-Reporting Condition: We do not have access to any board minutes between the minutes of the January 28, 2022 and December 26, 2023. Current management represents that they are not aware of any board minutes for that period, or if the board met. Corrective Action Planned As noted above, the Authority now holds regular board meetings and the minutes are generated. Person responsible for corrective action: Diane Adams, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 1161488 2021-001
    Material Weakness Repeat
  • 1161489 2021-002
    Material Weakness Repeat
  • 1161490 2021-005
    Material Weakness Repeat
  • 1161491 2021-006
    Material Weakness Repeat
  • 1161492 2021-001
    Material Weakness Repeat
  • 1161493 2021-002
    Material Weakness Repeat
  • 1161495 2021-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 PUBLIC HOUSING OPERATING FUND $430,114
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $253,071
14.850 COVID-19-PUBLIC HOUSING OPERATING FUND $59,260
14.871 COVID-19-SECTION 8 HOUSING CHOICE VOUCHERS $14,364