Finding 945994 (2023-001)

-
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-02-16

AI Summary

  • Issue: One cash disbursement of $6,886 was incorrectly paid for another project.
  • Requirements Impacted: Projects must only pay their own expenses; this payment violated that rule.
  • Recommended Follow-Up: Review invoices carefully before payment to ensure compliance.

Finding Text

FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 48 cash disbursements tested, the Project paid the expense of another project under common management. Criteria: The Project should not pay the expenses of another project. Effect: The amount of expenses incorrectly paid was $6,886 out of a total sample of disbursements of $75,281. Context: A sample of disbursements was selected for testing of compliance. The test found one disbursement that was not in compliance. The non compliance had a financial effect outlined below. The details and results of the sample are as follows: Population - 207, $118,673, Sample - 48, $75,281, Not in Compliance - 1, $6,886, Questioned Costs - $6,886. Cause: The Project mistakenly paid an invoice of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the proper amount. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total-Department of Housing and Urban Development - $6,886, Non-compliance code - R

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $69,460