Finding 960093 (2023-001)

2023-001 Condition: Deficiencies Noted in the Examination of Procurement During the review of the five (5) contracts awarded FY 2023 the following deficiencies were noted in two (2) contracts: The Router 360 Contract lacked performance and payment bonds. The VN Carpentry Contract lacked compliance with procurement policy, including cost analysis and individual quotes for all work performed under small purchases. Assistance Listing #: 14.872 Questioned Costs: None Cause: The Authority did not perform the required Capital Fund Program requirements, and lacked staff to ensure that they were in complete compliance with HUD regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations. Recommendation: We recommend the Authority review staffing requirements for procurement compliance needs. Additionally, we recommend that the Authority review all HUD requirements and policies to ensure complete compliance for all procurement.