FAC Explorer

Finding 396730 (2022-019)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-05-15
Audit: 306360
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 properly authorized by previous management.
  • Impacted Requirements: Federal awards for housing programs require proper authorization before payment processing.
  • Recommended Follow-Up: Ensure all invoices are signed or initialed to confirm they are correct and authorized.

Finding Text

2022-019 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

  • 396719 2022-008
    Material Weakness Repeat
  • 396720 2022-009
    Material Weakness Repeat
  • 396721 2022-010
    Material Weakness Repeat
  • 396722 2022-011
    Material Weakness Repeat
  • 396723 2022-012
    Material Weakness Repeat
  • 396724 2022-013
    Significant Deficiency Repeat
  • 396725 2022-014
    Significant Deficiency Repeat
  • 396726 2022-015
    Material Weakness Repeat
  • 396727 2022-016
    Material Weakness Repeat
  • 396728 2022-017
    Significant Deficiency Repeat
  • 396729 2022-018
    Material Weakness Repeat
  • 396731 2022-020
    Significant Deficiency Repeat
  • 396732 2022-021
    Significant Deficiency Repeat
  • 973161 2022-008
    Material Weakness Repeat
  • 973162 2022-009
    Material Weakness Repeat
  • 973163 2022-010
    Material Weakness Repeat
  • 973164 2022-011
    Material Weakness Repeat
  • 973165 2022-012
    Material Weakness Repeat
  • 973166 2022-013
    Significant Deficiency Repeat
  • 973167 2022-014
    Significant Deficiency Repeat
  • 973168 2022-015
    Material Weakness Repeat
  • 973169 2022-016
    Material Weakness Repeat
  • 973170 2022-017
    Significant Deficiency Repeat
  • 973171 2022-018
    Material Weakness Repeat
  • 973172 2022-019
    Material Weakness Repeat
  • 973173 2022-020
    Significant Deficiency Repeat
  • 973174 2022-021
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $686,857
14.U03 Component Unit- Blended $285,926
14.871 Section 8 Housing Choice Vouchers $72,983
14.U02 Tenant Based Rental Assistance $30,150
14.879 Mainstream Vouchers $7,872
14.U01 Esg- Covid $3,976
14.850 Public Housing Cares Act Fund $414
14.872 Public Housing Capital Fund $0