FAC Explorer

Finding 47211 (2022-003)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 52829
Organization: Liberty County Housing Authority (TX)
Auditor: John A Blakeway CPA

AI Summary

  • Core Issue: The PHA failed to maintain a detailed listing of amounts due from fraud recoveries.
  • Impacted Requirements: This violates the requirement for PHAs to keep accurate records of fraud recovery receivables.
  • Recommended Follow-Up: Ensure the new Executive Director implements and maintains the required detail listing of fraud recovery amounts.

Finding Text

2022-003 ? Special Tests and Provisions ? Housing Choice Voucher Program ? ALN #14.871. Criteria or Specific Requirement: PHAs are required to keep a detail listing of amounts due from fraud recoveries. Condition: ? The PHA did not maintain a detail receivable listing of fraud recoveries. Cause: Unknown. Effect: The PHA does not have a detail listing of receivables from fraud recoveries. Questioned Costs: Not applicable. Repeat Finding: Not a repeat finding. Recommendation: The PHA should keep a detail listing of amounts receivable from fraud recoveries. Response: The PHA?s new Executive Director will maintain a detail listing amounts due from fraud recoveries.

Corrective Action Plan

2022- 003 - Corrective Action Plan ? Lack of detailed receivable listing of fraud recoveries. Contact person ? Executive Director. Corrective action planned ? A detailed receivable listing of fraud recoveries will be kept. Anticipated completion date ? Within the next fiscal year.

Categories

HUD Housing Programs Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.69M