Finding Text
2022-4 Condition: Loss of Internal Controls over Payments on Procurement During the review of the Florida Express contract awarded for FY 2022, the following deficiencies were noted: 1. Billings and payments made to the contractor were not reconciled to the procurement pricing listing. As a result of this payments were made for pricing inconsistent with the FY 2022 pricing list provided by Florida Express for the contract awarded. 2. Detailed bills provided from the contractor during the audit do not agree to procurement and no explanations were provided for the charges in excess of the procured amounts. 3. As of January 2023, the contractor was still not providing detailed billings in agreement with the FY 2023 pricing listings. CFDA Number: 14.850/14.872 Questioned Costs: None Criteria: 24 CFR Requirements for Low Income Public Housing and Capital Fund Program Procurement. Cause/Effect: The Authority lack of internal controls over payments on procurement resulted in incorrect amounts being paid to contractors. Additionally, we recommend that prior to payments being made the procurement is reviewed for pricing accuracy. Recommendation: We recommend that the Authority require billings from contractors in agreement with the procurement approved by the Board of Commissioners. Reply: We concur with this finding and the Auditor?s recommendation. We will require billings from contractors in agreement with the procurement approved by the Board of Commissioners and ensure that prior to payments being made, they are reviewed for pricing accuracy. Management will implement procedures to clear this finding in FY 2023