Federal Award Findings and Questioned Costs
Reference Number: 2023‐001
Federal Agency Name: U.S. Department of Housing and Urban Development
Program Name: Continuum of Care Program
Federal Financial Assistance Listing: 14.267
Finding Summary: Program Income
Significant Deficiency in Internal Control over
Compliance
Contact: Jillian Patterson, Deputy Director
2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal
control over the federal award that provides assurance that the entity is managing the
federal award in compliance with federal statutes, regulations, and conditions of the federal
award.
Condition: There was not a documented review by a separate individual outside of the preparer
of the program income calculations.
The Housing Authority had a review process in place over program income calculations.
However, the review process was not documented.
Corrective Action Plan:
It is important to note that while we do have a process in place for program income
calculations, we recognize that it was not adequately documented. To remedy this and
ensure compliance with federal regulations, we have developed the following corrective
action plan:
Implementation of Controls
Configure Yardi Voyager PHA software to enforce controls and workflows that ensure
consistency and documentation of the review process. This may include setting up
automated notifications for review assignments, establishing approval hierarchies, and
creating standardized templates for documentation.
Designation of Reviewer
Utilize Yardi Voyager PHA software to assign designated reviewers for program income
calculations, ensuring separation from the preparer. The software will facilitate clear
identification of reviewers, their roles, and responsibilities within the review process.
Documentation of Review Process
Utilize Yardi Voyager PHA software to streamline and document the review process for
program income calculations. The software will be configured to include a dedicated
workflow specifically for documenting and tracking reviews conducted by separate
individuals outside of the preparer.
Periodic Monitoring and Evaluation
Utilize the reporting and analytics features to monitor and evaluate the effectiveness of
the review process. Generate regular reports to assess compliance with established
procedures and identify any areas for improvement.
Ongoing Compliance Monitoring
Utilize Yardi Voyager PHA software to conduct ongoing compliance monitoring of
internal controls and processes related to program income calculations. Set up
automated alerts and notifications to flag any potential non‐compliance issues for
timely resolution.
By leveraging the capabilities of Yardi Voyager PHA software, the Housing Authority will
enhance its ability to document, track, and monitor the review process for program
income calculations, thereby strengthening internal controls and ensuring compliance
with 2 CFR 200.303(a).