Finding 514397 (2022-007)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-12-16
Audit: 332669
Organization: Kingston Housing Authority (NY)
Auditor: Rbt CPAS

AI Summary

  • Core Issue: The Authority lacks adequate internal controls for verifying contractor debarment.
  • Impacted Requirements: Federal rules mandate controls to prevent using federal funds on debarred contractors.
  • Recommended Follow-Up: Revise procurement policies to include documentation of suspension and debarment checks.

Finding Text

2022-007 – Procurement, Suspension, and Debarment U.S. Department of Housing and Urban Development 14.850 – Low Rent Public and Indian Housing I. Procurement, Suspension, and Debarment – Significant Deficiency Condition: The Authority did not have sufficient internal controls over debarment. Criteria: Federal expenditure debarment requirements provide for internal controls to ensure federal funds are not used to pay contractors that are debarred. Cause: The Authority did not have policies in place to document review of contractors for suspension and debarment. Effect: Suspension and debarment were not verified. Questioned Costs: None identified. Perspective: This is a systemic issue. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the Authority review its internal controls process for procurement and revise the procurement policy to include documenting suspension and debarment procedures when awarding contracts. Auditee’s Response: See corrective action plan.

Corrective Action Plan

Finding 2022-007 - Procurement, Suspension, and Debarment - PH Auditee's Response and Planned Corrective Action The Authority will revise the Procurement Policy to include a process for completing and documenting the suspension and debarment procedures when awarding contracts. Planned Implementation Date of Corrective Action: January 31, 2025 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 514392 2022-002
    Significant Deficiency
  • 514393 2022-003
    Significant Deficiency
  • 514394 2022-004
    Significant Deficiency
  • 514395 2022-005
    Significant Deficiency
  • 514396 2022-006
    Significant Deficiency
  • 1090834 2022-002
    Significant Deficiency
  • 1090835 2022-003
    Significant Deficiency
  • 1090836 2022-004
    Significant Deficiency
  • 1090837 2022-005
    Significant Deficiency
  • 1090838 2022-006
    Significant Deficiency
  • 1090839 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.78M
14.850 Public Housing Operating Fund $768,678
14.872 Public Housing Capital Fund $383,930