Finding 42567 (2022-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 38348
Organization: Ahoskie Housing Authority (NC)

AI Summary

  • Core Issue: The housing authority has not submitted the Actual Modernization Cost Certificates for grant years 2016-2019, affecting compliance.
  • Impacted Requirements: Failure to meet HUD's reporting criteria for closing out Capital Fund projects.
  • Recommended Follow-Up: Complete and submit all overdue Actual Modernization Cost Certificates immediately.

Finding Text

Section III ? Federal Award Findings and Questioned Costs Material Weakness Finding 2022-002 Reporting Criteria: Upon completion of a Capital Fund project year, the housing authority is required to submit and Actual Modernization Cost Certificate (AMCC) showing documentation to close out the project year. HUD uses this AMCC to determine if the Modernization grant is ready to be closed out. Statement of Condition: As of the date of this report, the housing authority has not submitted the Actual Modernization Cost Certificate for the modernization grant years of 2016-2019, all grants that have been spent as of June 30, 2022. Questioned Cost: None Cause: Unfamiliarity with the closeout process. Effect: The housing authority is not in compliance with reporting requirements for the Capital Fund grants. Identification of a repeat finding: Yes Recommendation: Immediately complete all Actual Modernization Cost Certificates for the grant years that have been spent. Views of responsible officials and planned corrective actions: We will prepare the Actual Modernization Cost Certificates for all grant years that have been completed.

Corrective Action Plan

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will prepare the Actual Modernization Cost Certificates for all grant years that have been completed. Proposed Completion Date: Immediately

Categories

HUD Housing Programs Material Weakness Reporting

Other Findings in this Audit

  • 42566 2022-003
    Material Weakness
  • 619008 2022-003
    Material Weakness
  • 619009 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.872 Public Housing Capital Fund $259,699
10.405 Farm Labor Housing Loans and Grants $103,804
14.850 Public and Indian Housing $14,564