Finding 400949 (2023-008)

Material Weakness
Requirement
P
Questioned Costs
$1
Year
2023
Accepted
2024-06-17

AI Summary

  • Core Issue: An employee mismanaged rent deposits, leading to potential fraud involving cash receipts.
  • Impacted Requirements: The Authority must ensure accuracy and completeness in all deposit processes to prevent future incidents.
  • Recommended Follow-Up: Continue monitoring new practices and review transaction logs to maintain accountability and prevent fraud.

Finding Text

2023-008 Rent Deposits Criteria: The Authority should take the steps necessary to ensure accuracy and completeness of all deposits. Condition: The Authority is currently under an investigation by the Office of Inspector General (OIG). It appears that an employee was involved in fraudulent activities whilst collecting rent. The employee, when collecting rent in cash form would at times go back and void some of the receipts and pocket the rent. Per PHA, this went on for quite a few months during FY 2023. Questioned Costs: It is estimated that the questioned costs relating to these deposits can range from $43,654 to $83,009. Effect: The Authority’s deposits were mishandled by an employee. Cause: The origin of the problem appears to be the employee’s disregard for regulations and the Authority’s lack of awareness concerning the daily collection of rent. Recommendation: I recommend that the administration continue its efforts to determine the appropriate course of action. Management’s Response: We have put in place several new practices to ensure the problem does not occur again. All office staff have been set up with passwords to access our rent collection programs. We can now tell who makes what transaction as they occur. We did not have that capability prior to the missing money. The Executive Director now looks at the Void log and the Rent Credit log at the end of each month to make sure all transactions are accounted for and valid. Unless the perpetrator comes up with a new and ingenious way to steal money from the DCHA, we feel confident we are covered. There is no possible way they will be able to steal money again in the manner they did in this case.

Corrective Action Plan

2023-008. Rent Deposits Corrective action planned: We implemented our new practices in January of 2024. Contact person: Matt Brady, Executive Director. Anticipated completion date: January 2024

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

  • 400946 2023-005
    Significant Deficiency Repeat
  • 400947 2023-006
    Significant Deficiency Repeat
  • 400948 2023-007
    Significant Deficiency Repeat
  • 977388 2023-005
    Significant Deficiency Repeat
  • 977389 2023-006
    Significant Deficiency Repeat
  • 977390 2023-007
    Significant Deficiency Repeat
  • 977391 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $848,355
14.872 Public Housing Capital Fund $558,491
14.871 Section 8 Housing Choice Vouchers $233,999