FAC Explorer

Finding 484728 (2023-019)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
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: Invoices for accounts payables were not properly authorized by previous management.
  • Impacted Requirements: Federal awards for housing programs require proper authorization before payment processing.
  • Recommended Follow-Up: Ensure all invoices are signed or initialed to confirm they are correct and authorized.

Finding Text

2022-019 Internal Controls Were Not Followed Federal Awards: 14-850 Public and Indian Housing Low Rent Program 14-872 Capital Fund Program 14-870 Housing Choice Vouchers Criteria: Invoices for accounts payables should be properly authorized for payment prior to entry into the computer software. Condition: Invoices for accounts payables were not properly authorized by Fayetteville Housing Authority’s prior management. Questioned Costs: Unknown. Effect: No clear document trail on disbursements. Cause: The prior management of Fayetteville Housing Authority did not place emphasis on ensuring that the invoices paid were being reviewed and authorized. Recommendation: We recommend that the Fayetteville Housing Authority ensure that all invoices are adequately initialed or signed to ensure that they are correct and authorized.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in place to confirm the accuracy and authorization of invoices. Furthermore, a comprehensive Accounts Payable Procedure has been established to guide all staff purchases, ensuring accuracy and compliance.

Categories

HUD Housing Programs 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
  • 484724 2023-015
    Material Weakness Repeat
  • 484725 2023-016
    Material Weakness Repeat
  • 484726 2023-017
    Significant Deficiency Repeat
  • 484727 2023-018
    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