2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Condition: Pursuant to our testing of disbursements and internal controls over disbursements, Wipfli LLP noted the following control deficiency and noncompliance: Eight of the 42 cash disbursements selected for testing were incorrect. These all related to utility payments, where the current portion due was paid out twice. The Authority submitted the same cost twice for reimbursement totaling $691 of the invoices tested. From our sample of 42 disbursements, we examined 8 utility payments consisting of $7,689. Total utility payments for the grant were $283,105. The sample was not a statistically valid sample. Recommendation: Wipfli recommends the Authority provide proper training and supervision over employees responsible for cash disbursements to ensure federal grant expenditures are allowable. Corrective Action Plan: CHA is in the process of restructuring our Finance department. In this process we will be updating our finance policies to stress/identify our areas of material weakness so they align and address our current audit findings and to eliminate any future findings. We will be transferring job titles and duties with current in-house personnel that clearly states job functions and responsibilities that best fits each staff persons unique skill set and aptitude. Once restructuring of our Finance department is completed (30-60 days) moving forward this will address our areas of material weakness. Name of Contact Person Responsible for Corrective Action Plan: Mary Peterson To be completed by: August 1, 2023