FAC Explorer

Finding 484723 (2023-014)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-08-21
Audit: 317623
Organization: Housing Authority of the City of Fayetteville (IL)
Auditor: Barrale Renshaw CPAS and Advisors LLC

AI Summary

  • Core Issue: Contract files are incomplete, lacking essential documentation.
  • Impacted Requirements: HUD Procurement Policy mandates detailed records for procurement actions.
  • Recommended Follow-Up: Review and complete all contract files; ensure future compliance with HUD documentation standards.

Finding Text

2022-014 Incomplete Contract Files Federal Awards: 14-872 Capital Fund Program Criteria In accordance with HUD Procurement Policy - General 24 (CFR 85.36(b)(9)). The Housing Authority must maintain records sufficient to detail the significant history of each procurement action. Such documentation is particularly important in the event a protest is lodged against the Housing Authority. It will also facilitate future purchases of similar supplies or services since it will not be necessary to recreate solicitation documents. Supporting documentation shall be in writing and placed in the procurement file. Conditions: We noted that contract files were incomplete and missing significant documentation related to the contract. Questioned Costs: Unknown. Effect: With incomplete contract files, it is difficult to verify the progress and expenditures related to the contracts the Fayetteville Housing Authority has entered into. Cause: Lack of oversight by prior Fayetteville Housing Authority Management. Recommendation: We recommend that the Fayetteville Housing Authority review all contract files and ensure they have complete documentation of the contract, expenditures related to that contract and progress reports. We also recommend that going forward contract files be kept in accordance to HUD procurement polies.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all contract files to ascertain that they contain thorough documentation of the contract, associated expenditures, and progress reports. In the future, contract files will be maintained in strict accordance with HUD procurement policies.

Categories

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Other Findings in this Audit

  • 484717 2023-008
    Material Weakness Repeat
  • 484718 2023-009
    Material Weakness Repeat
  • 484719 2023-010
    Material Weakness Repeat
  • 484720 2023-011
    Material Weakness Repeat
  • 484721 2023-012
    Material Weakness Repeat
  • 484722 2023-013
    Significant Deficiency Repeat
  • 484724 2023-015
    Material Weakness Repeat
  • 484725 2023-016
    Material Weakness Repeat
  • 484726 2023-017
    Significant Deficiency Repeat
  • 484727 2023-018
    Material Weakness Repeat
  • 484728 2023-019
    Material Weakness Repeat
  • 484729 2023-020
    Significant Deficiency Repeat
  • 484730 2023-021
    Significant Deficiency Repeat
  • 1061159 2023-008
    Material Weakness Repeat
  • 1061160 2023-009
    Material Weakness Repeat
  • 1061161 2023-010
    Material Weakness Repeat
  • 1061162 2023-011
    Material Weakness Repeat
  • 1061163 2023-012
    Material Weakness Repeat
  • 1061164 2023-013
    Significant Deficiency Repeat
  • 1061165 2023-014
    Significant Deficiency Repeat
  • 1061166 2023-015
    Material Weakness Repeat
  • 1061167 2023-016
    Material Weakness Repeat
  • 1061168 2023-017
    Significant Deficiency Repeat
  • 1061169 2023-018
    Material Weakness Repeat
  • 1061170 2023-019
    Material Weakness Repeat
  • 1061171 2023-020
    Significant Deficiency Repeat
  • 1061172 2023-021
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $3.80M
14.850 Public and Indian Housing $799,148
14.871 Emergency Housing Vouchers $264,038
14.879 Mainstream Vouchers $56,695
14.872 Public Housing Capital Fund $19,880