Finding 400516 (2023-004)

Material Weakness

Requirement

Questioned Costs

Year

2023

Accepted

2024-06-10

Audit: 308505

Organization: Housing Authority of the City of Winter Park (FL)

Auditor: Malcolm Johnson Company P A

AI Summary

Answer: 35 contracts from FY 2023 did not follow Housing Authority policy or HUD regulations.
Trend: Issues with piggyback agreements indicate a pattern of non-compliance with contract award requirements.
List: Review all contracts for compliance, ensure piggyback agreements meet requirements, and provide training on procurement policies.

Finding Text

During the review of Fiscal Year 2023 Procurement the following deficiencies were noted: 1. 35 contracts awarded FY 2023 lacked procurement in compliance with Housing Authority policy and where applicable HUD regulations. 2. Contracts procured using piggyback agreements were not consistent with piggyback/joiner requirements for contract award. Including purchases and services provided that were outside the scope of the original contract procurement.

Corrective Action Plan

Steps to resolve: We will perform a complete review of all Low Income Public Housing, Capital Fund Program and Housing Authority policies over procurement to ensure compliance with these policies. Management will implement procedures and staffing changes to clear this finding in FY 2024. Timeframe: By FYE September 30, 2024 Individual responsible for correction: Tarena Grant, Interim Executive Director

Other Findings in this Audit

400513 2023-001

Material Weakness
400514 2023-002

Material Weakness Repeat
400515 2023-003

Material Weakness
976955 2023-001

Material Weakness
976956 2023-002

Material Weakness Repeat
976957 2023-003

Material Weakness
976958 2023-004

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
14.850	Public and Indian Housing	$635,008
14.218	Community Development Block Grants/entitlement Grants	$377,115
14.870	Resident Opportunity and Supportive Services - Service Coordinators	$59,213