Finding 43338 (2022-001)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2023-01-02
Audit: 41165
Auditor: Aprio LLP

AI Summary

  • Core Issue: The Authority lacked collateralization for $309,338 in deposits, violating PIH notice 96-33.
  • Impacted Requirements: Funds exceeding FDIC coverage must be secured with approved governmental securities.
  • Recommended Follow-Up: The Authority should monitor bank balances monthly to ensure adequate collateral is maintained.

Finding Text

Finding 2022-001 ? Insufficient Collateralization of Deposits ) ? Other Matter Public Housing Program ? CFDA No. 14.850, Year ended March 31, 2022 Criteria: PIH notice 96-33 requires all funds in excess of FDIC coverage be collateralized with specific approved governmental securities held in the Authority?s name. Condition & Cause: The Authority did not have collateralization for $309,338 invested as of March 31, 2022, which was not insured by FDIC or invested in U.S. Treasury Obligations. Potential Effect: Had there been a bank failure or theft the Authority may not have recovered up to $309,338 in federal funds. Recommendation: We recommend the Authority monitor their bank balances with financial institutions on a monthly basis to assure the banks have sufficient collateral pledged at all times. Reply and Corrective Action Plan: The Authority?s Interim Executive Director, Arelecia Ross, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly.

Corrective Action Plan

The Authority?s Interim Executive Director, Arelecia Ross, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly.

Categories

HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.872 Public Housing Capital Fund $464,918
14.871 Section 8 Housing Choice Vouchers $64,420
14.850 Public and Indian Housing $22,104