Finding 484724 (2023-015)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-08-21

AI Summary

  • Core Issue: Fayetteville Housing Authority misused federal funds intended for specific repairs by spending them on unrelated costs.
  • Impacted Requirements: Federal awards stipulate that funds must only be used for designated purposes, which in this case were repairs to HVAC and plumbing systems.
  • Recommended Follow-Up: Review all expenditures related to the Emergency Grant and repay any funds not used for the approved repairs.

Finding Text

2022-015 Misappropriation of Capital Fund Reserve for Emergencies and Natural Disasters Federal Awards: 14-872 Capital Fund Program Criteria: Housing Authorities are permitted to expend federal funds in accordance with the agreements stated forth in the awards and not for any other purpose. Condition: On September 1, 2017, the Fayetteville Housing Authority requested emergency funding from the Capital Fund Reserve for Emergencies and Natural Disaster Funds for the replacement of HVAC piping, domestic water piping and sewer line piping at the Fayetteville Housing Authority's Hillcrest Towers, in the amount of $3,810,271. The Fayetteville Housing Authority had two years to fully expend the grant. Fayetteville Housing Authority may not use this funding for any other purpose other than the replacement of HVAC piping, domestic water piping and sewer line piping at Hillcrest Towers. Fayetteville Housing Authority may not use this funding to pay for deferred maintenance or the cost of operations. The Fayetteville Housing Authority used some of the funding designated for HVAC piping, domestic water piping and sewer line piping for relocation costs, food allowances and other Fayetteville Housing Authority expenses for Fayetteville Housing Authority tenants misplaced by the repairs taking place at Hillcrest Towers. Questioned Costs: Cannot be determined, due to incomplete information. Effect: The Fayetteville Housing Authority misused federal funding. Cause: Lack of oversight by prior Fayetteville Housing Authority Management. Recommendation: We recommend the Fayetteville Housing Authority review all expenditures related to the Emergency Grant and ensure that those expenditures were only for the replacement of HVAC piping, domestic water piping and sewer line piping. If expenditures are not related to the replacement of piping, the Fayetteville Housing Authority should make arrangement to repay those funds to the funding agency.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority will thoroughly examine all expenses associated with the Emergency Grant to confirm that these expenditures exclusively pertain to the replacement of HVAC piping, domestic water piping, and sewer line piping. Should any expenses be found unrelated to piping replacements, Fayetteville Housing Authority will assess available options for reimbursing those funds to the funding agency.

Categories

Internal Control / Segregation of Duties

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
  • 484723 2023-014
    Significant Deficiency 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