Core Issue: The utility allowance schedule has not been updated since 2013, leading to non-compliance with federal requirements.
Impacted Requirements: The Commission is failing to meet the standards set by 24 CFR Section 982.517 regarding the maintenance of an up-to-date utility allowance schedule.
Recommended Follow-Up: Implement yearly updates and stronger internal controls to ensure compliance with utility allowance schedule requirements.
Finding Text
Finding 2022-006 Statement of Condition: It was noted the Commission has not updated its utility allowance schedule since 2013. Criteria: N. SPECIAL TESTS AND PROVISIONS ITEM 3. UTILITY ALLOWANCE SCHEDULE: 24 CFR Section 982.517 requires a PHA to maintain an up to date utility allowance schedule. Perspective Information: The Commission did not have effective internal controls over the utility allowance schedule. Questioned Costs: Unknown. Effect: The Commission is not in compliance with the requirements as outlined in the special tests and provisions, utility allowance schedule section above. Cause: Lack of controls over grant requirements. Recommendation: The Commission should implement policies and procedures to ensure the utility allowance schedule is updated yearly. Management?s Response: New management has taken over the Commission subsequent to the period under audit and will implement stronger internal controls over the utility allowance schedule.
Categories
Questioned CostsSpecial Tests & ProvisionsHUD Housing ProgramsInternal Control / Segregation of Duties