FAC Explorer

Finding 6864 (2023-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2023-12-28
Audit: 8813
Organization: White Plains Housing Authority (NY)
Auditor: Malcolm Johnson & Company P A

AI Summary

  • Core Issue: Missing procurement documentation for ten checks during the fiscal year audit.
  • Impacted Requirements: Non-compliance with 24 CFR requirements for public housing disbursements and procurement.
  • Recommended Follow-Up: Implement stronger internal control procedures to prevent future errors.

Finding Text

2023-004 Condition: Deficiencies Noted in Examination of Cash Disbursements and Procurement During the review of payments made during the fiscal year, it was noted that in ten (10) checks selected for audit the necessary procurement documentation was not provided. The two contractors identified that lacked compliance with the procurement policy were March Construction and Aulogix Inc. Assistance Listing #: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing disbursements and procurement. Cause/Effect: The Authority failed to follow the procurement policy for small purchases and large contract procurement. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over procurement. Additionally, management has implemented procedures to clear this finding in FY 2023.

Corrective Action Plan

2023-004 Condition: Deficiencies Noted in Examination of Cash Disbursements and Procurement Steps to resolve: We will review the internal control procedures over procurement. Additionally, management has implemented procedures to clear this finding in FY 2023. Individual responsible for correction: Ms. Denise Brooks-Jones, Acting Executive Director Timeframe: As of March 31, 2024

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 6861 2023-002
    Significant Deficiency
  • 6862 2023-001
    Material Weakness Repeat
  • 6863 2023-003
    Significant Deficiency
  • 583303 2023-002
    Significant Deficiency
  • 583304 2023-001
    Material Weakness Repeat
  • 583305 2023-003
    Significant Deficiency
  • 583306 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $10.17M
14.872 Public Housing Capital Fund $2.04M
14.850 Public and Indian Housing $1.39M