Finding Text
2023-006 – Reporting
Federal Program Information:
Funding Agency: U.S. Department of the Treasury
Title: Homeowner Assistance Fund Program (HAF)
Assistance Listing Number: 21.026
Award Period: October 1, 2022 – September 30, 2023
Criteria: The HAF program requires quarterly (financial) and annual (performance) reporting. Reports are
due 45 calendar days after the reporting period.
Condition: During our assessment of two quarterly financial reports and one annual performance report we
found the following:
• Two quarterly financial reports did not have source documentation to support that the reports were
prepared and submitted timely.
• One annual report did not have source documentation to support that the report was prepared and
submitted timely.
Questioned Costs: None
Context: Two of two quarterly financial reports and one out of one annual performance report tested for the
HAF program.
Cause and Effect: The Entity experienced turnover at the Executive Director position. The previous
Executive Director was responsible for performing and submitting the required HAF program reports via
the U.S. Department of the Treasury’s online reporting portal. The Entity is certain that the reports were
filed, however source documentation to support the preparation and submission was not maintained and
available for review. Additionally, the Entity was unable to re-establish access to the U.S. Department of
the Treasury’s online reporting portal to print copies of the reports and provide for audit. As a result, NPHE
is not in compliance with the reporting requirements of the HAF program.
Auditors’ Recommendation: Improve internal controls to ensure source documentation is maintained to
support the preparation and timely submission of the reports required under the HAF program.
Management should also work with the U.S. Department of the Treasury to re-establish access to the online
reporting portal.
Management’s Response: Management will work with the U.S. Department of the Treasury to re-establish
access to the online reporting portal. NPHE will also print copies of all reports filed to ensure that reports
are readily available for inspection.
Responsible Party: Interim Executive Director
Anticipated Completion: July 2024