Finding 976955 (2023-001)

Material Weakness
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-06-10

AI Summary

  • Core Issue: Payments to contractors lacked proper documentation and accuracy, leading to potential overpayments and compliance risks.
  • Impacted Requirements: Invoices must have detailed support, accurate calculations, and align with approved contract pricing.
  • Recommended Follow-Up: Implement stricter invoice review processes and ensure all payments are reconciled with contract terms to prevent future discrepancies.

Finding Text

During the review of the payments made to contractors the following deficiencies were noted: 1. Invoices were paid by the Authority that lacked sufficient support to document what was being paid for with detailed invoice support. Estimated charges were paid without requiring the contractor to provide an updated invoice for actual work performed. Additionally, the Authority paid invoices that lacked accurate calculations for the work performed, including additional hours not documented and travel costs. 2. For the contract with Hummingbird Consultants the Authority paid invoices with duplicate work listed on multiple invoices. 3. Billings and payments made to contractors were not reconciled to the procurement pricing listing in the approved contracts. As a result of this payments were made for pricing inconsistent with the FY 2023 procurement pricing lists agreed to the contracts. 4. Ineligible expenses were found for employee travel within the local area. Including hotels, and per diem payments.

Categories

Procurement, Suspension & Debarment Eligibility

Other Findings in this Audit

  • 400513 2023-001
    Material Weakness
  • 400514 2023-002
    Material Weakness Repeat
  • 400515 2023-003
    Material Weakness
  • 400516 2023-004
    Material Weakness
  • 976956 2023-002
    Material Weakness Repeat
  • 976957 2023-003
    Material Weakness
  • 976958 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $635,008
14.218 Community Development Block Grants/entitlement Grants $377,115
14.870 Resident Opportunity and Supportive Services - Service Coordinators $59,213