Finding Text
Inability to Test Compliance Requirements Housing Voucher Cluster Public and Indian Housing - AL No. 14.850 Public Housing Capital Fund - AL No. 14.872 Material Weakness in Internal Control Material Noncompliance (Repeated in part from prior year, Finding 2023-005) Condition: The Authority did not provide adequate records or supporting documentation for the necessary audit procedures to be performed for the following compliance requirements: • Housing Voucher Cluster - Reporting, Special Tests and Provisions (Waiting List) • Public and Indian Housing - Allowability, Eligibility, Procurement, Special Tests and Provisions (Waiting List) • Public Housing Capital Fund – Allowability, Cash Management, Procurement Criteria: Uniform Guidance, per 2 CFR Section 200.302 and 200.303, requires recipients of federal awards funding to maintain records with sufficient documentation to support compliance. Context: The auditor was not able to review adequate support to perform audit procedures for compliance testing. Cause: The Authority experienced staffing and operational challenges during the prior year and did not have the available staff to follow the established internal controls to meet the timeframe given for audit testing. Effect: The auditor was unable to obtain sufficient appropriate evidence to form an opinion on compliance. Questioned Costs: Unknown. Auditor Recommendations: The Authority should implement controls to ensure documentation is maintained and made available.