Finding 540829 (2024-001)

2024-001 Excess Reimbursement Requested (Public Housing Capital Fund - ALN 14.872) – Significant Deficiency and Noncompliance: Finding: An instance of nonsupported expenditures was reported and reimbursed by the granting agency. Criteria: The Authority should only request reimbursements for funds they have expended for capital fund monies. Cause: The Authority's Executive Director drew down funds remaining in Capital Funds Project Number TN40P075501-20 (CFP-20) to close out the project, then subsequently drew down funds remaining in Capital Funds Project Number TN40P075501-21 (CFP-21) to close out the project for the same invoice. When the request for reimbursement from CFP-21 was made, no consideration was given for the amount already requested from CFP-20 at close out. Effect: The Authority received approximately $334.75 in excess of expenditures for capital fund projects that are considered questionable costs. Recommendation: All requests for reimbursement of capital funds should have supporting documentation and management should implement a safety measure to ensure duplicate requests aren't made for a single invoice, especially at grant close out. Management’s Response: We concur with this finding.