Finding 48059 (2022-001)

Significant Deficiency
Requirement
J
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 41284
Organization: City of Albany, New York (NY)
Auditor: Uhy LLP

AI Summary

  • Issue: The Agency failed to report all HOME program income in IDIS within the required 30-day timeframe.
  • Impact: This non-compliance with federal regulations occurred due to staffing turnover in the accounting department.
  • Follow-up: Implement controls to ensure timely reporting of program income in IDIS moving forward.

Finding Text

Finding Number 2022-001 Assistance Listing Number: 14.239 HOME Investment Partnerships Program Criteria: Per HUD guidance, all HOME program income should be entered into the Integrated Disbursement and Information System (IDIS) within 30-days. Condition: For part of 2022, the Agency did not report all program income timely in IDIS. Cause: The Agency had staffing turnover in the accounting department which led to a delay in reporting all program income into IDIS timely. Effect: The Agency is not in compliance with the federal regulations regarding program income. Prevalence: For 2022, delays in reporting program income in IDIS occurred from January 2022 through May 2022. Recommendation: The Agency should have controls in place to ensure program income is reported in IDIS timely.

Corrective Action Plan

Financial Statements On identification of the issue, management began reporting program income within 30 days as appropriate. All program income has been receipted appropriately. Management will continue to enter the required program income within 30 days. Management has a process for tracking program income and reflecting it properly in their accounts. This process was in place and functioning for all of 2022. Corrective Action Plan Pages Finding Number: 2022-001 Federal Assistance Listing Number: 14.239 HOME Investment Partnerships Program Year Ended: December 31, 2022 Responsible Individual: Mark Opalka Fiscal Consultant Management?s Response and Corrective Action Plan: The Agency agrees with the finding and recommendation. For part of 2022, the Agency did not report all program income timely in IDIS. On identification of the issue, management began reporting program income within 30 days as appropriate. All program income has been receipted appropriately. Management will continue to enter the required program income within 30 days. Management has a process for tracking program income and reflecting it properly in their accounts. This process was in place and functioning for all of 2022. The above procedures have already been implemented.

Categories

HUD Housing Programs Reporting Program Income

Other Findings in this Audit

  • 624501 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $1.37M
14.231 Emergency Solutions Grant Program $1.12M
14.218 Community Development Block Grants/entitlement Grants $994,962
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $755,504
14.241 Housing Opportunities for Persons with Aids $4,462