Finding 967156 (2023-004)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-03-31

AI Summary

  • Core Issue: Missing procurement documentation for disbursements totaling $226,057.43 and lack of Davis Bacon compliance in contracts.
  • Impacted Requirements: PHA and HUD policies on bid documentation and monitoring of Davis Bacon standards.
  • Recommended Follow-Up: Ensure procurement records are maintained and accessible; include Davis Bacon requirements in contracts and monitor compliance.

Finding Text

Condition and Criteria: PHA and HUD procurement policies require the documentation of the bid process in varying degrees based on the size of the contract or purchase. The PHA is also required to include Davis Bacon requirements in the contracts and monitor its compliance by the contractors. The CMR cited disbursements without procurement files totaling $226,057.43. During the audit, we were not provided with copies of the procurement records for these contracts. It also appears that the Davis Bacon standards were not included in the contracts and, as a result, those standards were not monitored.Auditor’s Recommendation: Documentation of expenses and the related procurement should be maintained and accessible for review. In addition, contracts should include Davis Bacon requirements and those requirements should be monitored by the Authority. Grantee Response: We are scheduling training for our staff related to the procurement and contract requirements and will begin better documenting both the procurement and the monitoring. Anticipated Completion Date: June 30, 2024

Categories

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Other Findings in this Audit

  • 390711 2023-001
    Significant Deficiency
  • 390712 2023-002
    Significant Deficiency
  • 390713 2023-003
    Significant Deficiency
  • 390714 2023-004
    Material Weakness
  • 390715 2023-005
    Significant Deficiency
  • 390716 2023-006
    Significant Deficiency
  • 967153 2023-001
    Significant Deficiency
  • 967154 2023-002
    Significant Deficiency
  • 967155 2023-003
    Significant Deficiency
  • 967157 2023-005
    Significant Deficiency
  • 967158 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $499,357
14.871 Section 8 Housing Choice Vouchers $412,093
14.872 Public Housing Capital Fund $346,365
14.195 Section 8 Housing Assistance Payments Program $214,618
10.415 Rural Rental Housing Loans $140,753