Finding 629343 (2022-002)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-08-20

AI Summary

  • Core Issue: Section 8 tenant payments were not entered into the system for several months, leading to inaccurate reporting.
  • Impacted Requirements: Supporting documents did not reconcile with the general ledger, falsely indicating $500,154 owed.
  • Recommended Follow-Up: Ensure monthly entry of Section 8 payments into the receivable system to maintain accurate records.

Finding Text

Timely Posting of Housing Assistance Payments and Adjustments Criteria: Supporting document should be accurate and reconcile to the general ledger accounts Condition/Context: The monthly Section 8 tenant payments and adjustments were not entered into the receivable system for several months. This resulted in an amount being reported in the supporting documentation as being owed for Section 8 payments when no amounts were owed. Cause: Payment information was not into the receivable system timely. Effect: The support for the receivable account in the general ledger did not match the supporting documentation. The supporting documentation indicated $ 500,154 was owed Carlisle Senior Housing Associates for unpaid Section 8 Program payments. After the report was corrected no amount was owed. Questioned Costs: None Repeat Finding: Not a repeat finding. Recommendation: Payments received for the Section 8 program should be entered into the receivable system on a monthly basis.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 52901 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.195 Section 8 Housing Assistance Payments Program $994,931
14.191 Multifamily Housing Service Coordinators $36,610