Finding Text
Program: 14.872 - Public Housing Capital Fund Requirement: Capital Funds transferred to operations are not considered obligated until the PHA has budgeted and drawn down the funds. The voucher request date must occur before those funds are reported as obligated in LOCCS under the Obligation & Expenditure tab. Condition: The Housing Authority obligated funds before the 7/10/2025 operations draw occurred. Cause: The PHA employee in charge of draws was unaware of the criteria that the voucher request date for operations draws must occur before those funds are reported as obligated in LOCCS under the Obligation & Expenditure tab. Questioned Costs: None Effect: The Housing Authority recorded obligations that were not supported by a reimbursable cost. Prior Year Finding: This was not a prior year finding.Information: Sampling was not applicable to this finding and systemic problem. Recommendation: We recommend that the Housing Authority obligates funds for operations draws when they are drawn. Management’s Response: Management now knows that the voucher request date must occur on or before the date obligated in ELOCCS. They will implement that procedure when working in Capital Fund.