FAC Explorer

Finding 559713 (2024-001)

-
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-05-06
Audit: 355601
Organization: Asi Birmingham, Inc. (MN)
Auditor: Baker Meinz & Associates LTD

AI Summary

  • Core Issue: An incorrect payment of $90 was made on one invoice out of 25 tested, indicating a compliance error in disbursements.
  • Impacted Requirements: The Project must ensure that all payments match the contracted amounts for expenses.
  • Recommended Follow-Up: Review invoices thoroughly before payment and remind accounts payable staff to double-check amounts to prevent future errors.

Finding Text

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid an incorrect amount for an invoice related to Project expenses. Criteria: The Project should pay the correct amount for Project expenses. Effect: The amount of the expense incorrectly paid was $90 out of a total sample of disbursements of $15,184. Context: A sample of disbursements was selected for testing of compliance. The test found one disbursement that was not in compliance. The non compliance had a financial effect outlined below. The details and results of the sample are as follows: Population - 198, $169,302; Sample - 25, $15,184; Not in compliance - 1, $90, Questioned Costs - $90; Cause: The Project mistakenly paid more than the contracted amount. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total-Department of Housing and Urban Development - $90; Non-compliance code - R

Corrective Action Plan

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Birmingham, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426 Audit Period: December 31, 2024; The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - None; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid an incorrect amount for an invoice related to Project expenses. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $104,699