FAC Explorer

Finding 555923 (2023-002)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2025-04-25
Audit: 354589
Organization: Cheyenne and Arapaho Tribes Department of Housing (OK)
Auditor: Malcolm Johnson Company P A

AI Summary

  • Core Issue: There are significant deficiencies in cash disbursement documentation, including missing receipts, approvals, and contracts.
  • Impacted Requirements: Non-compliance with HUD regulations and internal control standards for cash disbursements.
  • Recommended Follow-Up: Review and enhance the cash disbursement process, update internal controls, and conduct regular quality checks to ensure compliance.

Finding Text

2023-002 Condition: Deficiencies Noted in Cash Disbursements During the review of forty (40) Cash Disbursement items selected for audit, the following deficiencies were noted: 6 Checks selected for audit were not fully supported with receipts and invoices to support the disbursement 3 Checks selected lacked appropriate approval for disbursement 3 Checks selected lacked correct allocation for the disbursement 3 Disbursements lacked signed contracts or procurement documentation Assistance Listing #: 14.867 Questioned Costs: Undetermined Cause: The Authority’s deficiency in the area of cash disbursements is a lack of internal controls or the invoice approval process. Effect: The Authority has not been in complete compliance with HUD regulations and internal control requirements to support invoices. Criteria: 24 CFR requirements for Cash Disbursements Documentation Recommendation: We recommend a review of the cash disbursement documentation process in order to ensure that each disbursement is fully documented prior to check issuance, and we further recommend an update of internal control policies and regular quality control reviews over cash disbursements to ensure compliance with HUD regulations. Reply: Management agrees with the audit finding and the auditor’s recommendation. We will implement procedures and changes to ensure that this finding will be cleared by the subsequent fiscal year audit.

Corrective Action Plan

2023-002 Condition: Deficiencies Noted in Cash Disbursements Steps to resolve: Management agrees with the audit finding and the auditor’s recommendation. We will implement procedures and changes to ensure that this finding will be cleared by the subsequent fiscal year audit. Individual responsible for correction: Mr. Damon Dunbar, Executive Director Timeframe: As of December 31, 2025

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 555922 2023-001
    Material Weakness Repeat
  • 555924 2023-003
    Material Weakness Repeat
  • 555925 2023-004
    Material Weakness Repeat
  • 1132364 2023-001
    Material Weakness Repeat
  • 1132365 2023-002
    Material Weakness Repeat
  • 1132366 2023-003
    Material Weakness Repeat
  • 1132367 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.54M
21.026 Homeowner Assistance Fund $1.51M
14.867 Indian Housing Block Grants $658,450
32.011 Affordable Connectivity Outreach Grant Program $126,975
14.899 Tribal Hud-Va Supportive Housing Program $49,916
15.141 Indian Housing Assistance $1,516
21.023 Emergency Rental Assistance Program $1,386