FAC Explorer

Finding 32425 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 27901
Organization: Area Xv Multi-County Housing Agency (IA)
Auditor: Core CPAS

AI Summary

  • Core Issue: There is a significant deficiency in internal controls related to compliance with federal regulations for the Housing Choice Vouchers program.
  • Impacted Requirements: Compliance with special tests and provisions for allowable costs under federal awards.
  • Recommended Follow-Up: Review the corrective action plan outlined by the Executive Director and ensure timely implementation as detailed in the findings.

Finding Text

Significant Deficiency in Internal Controls over Compliance/Compliance with Regulations ? Federal Awards Compliance ? Allowable Costs Federal Program: ALN 14.871 ? Section 8 Housing Choice Vouchers Pass-Through Entity: U.S. Housing and Urban Development Award Number: N/A Compliance Requirements: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: See Part II, Finding 2022-003 Condition and Context: See Part II, Finding 2022-003 Questioned Costs: N/A Cause: See Part II, Finding 2022-003 Effect or Potential Effect: See Part II, Finding 2022-003 Recommendation: See Part II, Finding 2022-003 Repeat Finding: N/A Responsible Official?s Response and Corrective Action Plan: See Page 52, Finding 2022-003 Planned Implementation Date: See Page 52, Finding 2022-003 Person Responsible for Corrective Action: Executive Director

Corrective Action Plan

The Authority recognizes that the utility schedule was not updated in the most recent fiscal year. There has been staff turnover in the Authority in the roles that have oversight over these policies and in the transition, numerous things were not communicated as to whose responsibility it now is. The Executive Director will be contacting HUD to determine the next course of action as the utility allowance schedule has been updated for 2023.

Categories

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 608867 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.53M
14.850 Public and Indian Housing $294,881
14.872 Public Housing Capital Fund $57,435
14.879 Mainstream Vouchers $0