FAC Explorer

Finding 964163 (2023-002)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-03-28
Audit: 299775
Organization: Housing Authority of Seymour (TX)
Auditor: John A Blakeway CPA

AI Summary

  • Core Issue: The PHA failed to maintain necessary documentation for Amazon purchases.
  • Impacted Requirements: Supporting documentation for all disbursements is mandatory.
  • Recommended Follow-Up: Ensure all online purchases have proper documentation retained moving forward.

Finding Text

2023-002 - Significant Deficiency in Internal Control - Public and Indian Housing Program - ALN #14.850. Criteria or Specific Requirement: The PHA is required to maintain supporting documentation for all disbursements. Condition: During the year, the PHA was unable to obtain the supporting documenttion for purchases through Amazon. Cause: The PHA could not access the account and print out disbursement documentation. Effect: Amazon purchases were not properly supported. Questioned Costs: $2,840. Repeat Finding: Not a Repeat Finding. Recommendation: The PHA should retain supporting documenttion for all online purchases. Response: The PHA will ensure that supporting documenttion is obtained for all online purchases.

Categories

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387720 2023-001
    Significant Deficiency
  • 387721 2023-002
    Significant Deficiency
  • 964162 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $488,324
14.872 Public Housing Capital Fund $178,257
10.415 Rural Rental Housing Loans $60,245
10.427 Rural Rental Assistance Payments $28,914