Finding 58383 (2022-002)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 54267
Organization: McKenzie Housing Authority (TN)
Auditor: Crs CPAS PC

AI Summary

  • Core Issue: The Authority lacks signed depository agreements for financial institution deposits.
  • Impacted Requirements: Compliance with HUD regulations is not met, specifically the need for General Depository Agreements.
  • Recommended Follow-Up: Obtain and submit the required depository agreement (HUD-51999 or equivalent) promptly.

Finding Text

2022-002 Lack of Depository Agreements (Noncompliance) Condition and Cause: The Authority does not have signed depository agreements on file for deposits with financial institutions. Criteria: Public Housing Authorities are required to enter into General Depository Agreements with their financial institution using the HUD-51999 (OMB No. 2577-0075) or a form as required by HUD in the ACC. The agreements serve as safeguards for federal funds and provide third party rights to HUD (Section 9 of the ACC). Effect: The Authority is not in compliance with HUD requirements. Recommendation: The Authority should obtain, complete, and submit the required depository agreement (HUD-51999 or similar agreement) as soon as possible. Management Response: Management agrees to research the requirement including discussing the requirement with a HUD representative in order to determine the best approach to becoming compliant.

Corrective Action Plan

2022-002 Lack of Depository Agreements ? (Noncompliance) Person Responsible for Implementing Corrective Action: Barbara Cooper, Executive Director Anticipated Completion Date of Corrective Action: September 30, 2023 Repeat Finding: Yes Planned Corrective Action: Management agrees to research the requirement including discussing the requirement with a HUD representative in order to determine the best approach to becoming compliant.

Categories

HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $417,635
14.872 Public Housing Capital Fund $344,589