Finding 50885 (2022-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-28

AI Summary

  • Core Issue: The Authority inaccurately reported its restricted net position to HUD, missing Mainstream grant activity.
  • Impacted Requirements: Compliance with 24 CFR 982.158 for maintaining accurate records and reporting through the Voucher Management System (VMS).
  • Recommended Follow-Up: Implement stronger procedures for reconciling, reviewing, and submitting reports to HUD.

Finding Text

Finding 2022-003 ? Housing Voucher Cluster, CFDA No. 14.871 and 14.879 ? Reporting Criteria Pursuant to 24 CFR 982.158, the Authority must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. HUD uses HUD-52681-B, Voucher for Payment of Annual Contributions and Operation Statement, via the Voucher Management System (VMS) to monitor the Authority?s Housing Choice Voucher program financial and operational performance. Condition During the audit we noted reporting issues in reporting the Authority?s restricted net position via the VMS. Activity related to the Mainstream grant were not included in the total. Cause The Authority does not have adequate levels of controls in place over reviewing reports. Repeat Finding Yes, 2021-002 Effect The Authority reported inaccurate information to HUD. Recommendation We recommend that management have more procedures in place to effectively reconcile, review, and submit required reports to HUD. Views of Responsible Official The Authority agrees with the finding.

Corrective Action Plan

FINDING: 2022-003-HousingVoucherCluster,CFDANo. 14.871 and14.879 -Reporting Recommendation: We recommend that management have more procedures in place to effectively reconcile, review, and submit required reports to HUD. Actions Planned/Taken in Response to Finding: Wadena HRA is working with software provider and fee accounting company to reconcile, review, and submit required reports to HUD. Contact Person Responsible for Corrective Action: Maria Marthaler, Executive Director Planned Completion Date: June 30,2023

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 50886 2022-004
    Significant Deficiency
  • 50887 2022-003
    Significant Deficiency Repeat
  • 50888 2022-004
    Significant Deficiency
  • 627327 2022-003
    Significant Deficiency Repeat
  • 627328 2022-004
    Significant Deficiency
  • 627329 2022-003
    Significant Deficiency Repeat
  • 627330 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $309,739
14.182 Section 8 New Construction and Substantial Rehabilitation $248,921
14.850 Public and Indian Housing $156,803
14.872 Public Housing Capital Fund $65,068
14.879 Mainstream Vouchers $17,050