FAC Explorer

Finding 394679 (2021-019)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2021
Accepted
2024-04-25
Audit: 304565
Organization: Housing Authority of the City of Fayetteville (IL)
Auditor: Barrale Renshaw CPAS and Advisors LLC

AI Summary

  • Core Issue: Invoices for accounts payables were not authorized by previous management, violating internal controls.
  • Impacted Requirements: Proper authorization is required before entering invoices into the system.
  • Recommended Follow-Up: Ensure all invoices are signed or initialed for verification and authorization moving forward.

Finding Text

2021-019 Internal Controls Were Not Followed Federal Awards: 14-850 Public and Indian Housing Low Rent Program 14-872 Capital Fund Program 14-870 Housing Choice Vouchers Criteria: Invoices for accounts payables should be properly authorized for payment prior to entry into the computer software. Condition: Invoices for accounts payables were not properly authorized by Fayetteville Housing Authority’s prior management. Questioned Costs: Unknown. Effect: No clear document trail on disbursements. Cause: The prior management of Fayetteville Housing Authority did not place emphasis on ensuring that the invoices paid were being reviewed and authorized. Recommendation: We recommend that the Fayetteville Housing Authority ensure that all invoices are adequately initialed or signed to ensure that they are correct and authorized.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in place to confirm the accuracy and authorization of invoices. Furthermore, a comprehensive Accounts Payable Procedure has been established to guide all staff purchases, ensuring accuracy and compliance.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 394668 2021-008
    Material Weakness Repeat
  • 394669 2021-009
    Material Weakness Repeat
  • 394670 2021-010
    Material Weakness Repeat
  • 394671 2021-011
    Material Weakness Repeat
  • 394672 2021-012
    Material Weakness Repeat
  • 394673 2021-013
    Significant Deficiency Repeat
  • 394674 2021-014
    Significant Deficiency Repeat
  • 394675 2021-015
    Material Weakness Repeat
  • 394676 2021-016
    Material Weakness Repeat
  • 394677 2021-017
    Significant Deficiency Repeat
  • 394678 2021-018
    Material Weakness Repeat
  • 394680 2021-020
    Significant Deficiency
  • 394681 2021-021
    Significant Deficiency Repeat
  • 971110 2021-008
    Material Weakness Repeat
  • 971111 2021-009
    Material Weakness Repeat
  • 971112 2021-010
    Material Weakness Repeat
  • 971113 2021-011
    Material Weakness Repeat
  • 971114 2021-012
    Material Weakness Repeat
  • 971115 2021-013
    Significant Deficiency Repeat
  • 971116 2021-014
    Significant Deficiency Repeat
  • 971117 2021-015
    Material Weakness Repeat
  • 971118 2021-016
    Material Weakness Repeat
  • 971119 2021-017
    Significant Deficiency Repeat
  • 971120 2021-018
    Material Weakness Repeat
  • 971121 2021-019
    Material Weakness Repeat
  • 971122 2021-020
    Significant Deficiency
  • 971123 2021-021
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $1.30M
14.850 Public and Indian Housing $649,822
14.U03 Component Unit- Blended $307,554
14.872 Public Housing Capital Fund $255,092
14.871 Section 8 Housing Choice Vouchers $201,613
14.879 Mainstream Vouchers $53,615
14.U02 Tenant Based Rental Assistance $45,549
14.U01 Esg- Covid $19,804
14.U04 Business Activities $15,136
14.850 Public Housing Cares Act Fund $6,722
14.896 Family Self-Sufficiency Program $0