Finding 1162236 (2024-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-11-12

AI Summary

  • Core Issue: The Authority lacks executed depository agreements with financial institutions for federal grant funds.
  • Impacted Requirements: This violates 24 CFR Section 982.156(a) and (c), which mandates agreements to safeguard federal funds.
  • Recommended Follow-Up: Establish and execute necessary depository agreements to comply with HUD requirements and protect federal funds.

Finding Text

24 CFR Section 982.156(a) states that "Unless otherwise required or permitted by HUD, all program recepients must be promptly deposited with a financial institution selected as depositary by the PHA in accordance with HUD requirements. "The PHA must enter into an agreement with the depositary in the form required by HUD" 24 CFR Section 982.156(c). Depository agreements serve as safeguards for federal funds and provide third party rights to HUD. During our audit, we noted that the Authority did not have executed depository agreements in place with the financial institutions holding federal grant funds, as required by the applicable Compliance Supplement and the terms of the Housing Voucher Cluster grant.

Corrective Action Plan

Management's Response: "We have reviewed our depository agreements with our financial institutions, and we have obtained executed depository agreements with all of our financial institutions. This action was completed on October 24, 2025. We will implement a periodic review of our depository agreements with financial institutions to ensure that executed agreements are in place and in effect."

Categories

HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $381,772
14.872 PUBLIC HOUSING CAPITAL FUND $252,573
14.850 PUBLIC HOUSING OPERATING FUND $169,997