FAC Explorer

Finding 555924 (2023-003)

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: Four out of twenty-five cash deposits lacked supporting documentation, raising reconciliation concerns for October and November 2023.
  • Impacted Requirements: The Authority is not complying with several HUD requirements due to inadequate internal controls and staff turnover.
  • Recommended Follow-Up: Implement tenant software to accurately track tenant balances and ensure compliance by the next fiscal year audit.

Finding Text

2023-003 Condition: Deficiencies Noted in Maintenance of the Cash Receipts and Deposits and the Tenant Accounts Receivable During the review of twenty-five (25) Cash Receipts selected for audit, it was noted that four (4) of the deposits could not be supported by the Authority. This lack of supporting documentation and timely deposits created a reconciliation question for October and November 2023. Assistance Listing #: 14.867 Questioned Costs: Undetermined Cause: The Authority’s deficiency stems from a lack of internal controls over tenant account and a loss of key personnel in this area. Effect: The Authority is not in compliance with numerous HUD requirements. Criteria: Annual Contributions Contracts Recommendation: We recommend that the Authority utilize the tenant software to properly account for tenant balances. 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

2023-003 Condition: Deficiencies Noted in Maintenance of the Cash Receipts and Deposits and the Tenant Accounts Receivable 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

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 555922 2023-001
    Material Weakness Repeat
  • 555923 2023-002
    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