Audit of HUD's Fiscal Year 2020 Consolidated Financial Statements
Reevaluate and adequately document justification for the establishment of the percentages and other key assumptions used to determine the accrual amount for each program in CPD’s accrued grant liabilities estimate.
Open Recommendation
Audit of HUD's Fiscal Year 2020 Consolidated Financial Statements
Implement the requirements of HUD’s current Debt Collection Handbook, to
include (1) assigning a program office manager, (2) developing and implementing
debt collection standard operating procedures, (3) designating program action
officials, and (4) ensuring that program action officials are Read More
Open Recommendation
Audit of HUD's Fiscal Year 2020 Consolidated Financial Statements
Review all executed repayment agreements in HUD’s Tenant Rental Assistance Certification System (TRACS) to determine which repayment agreements have not been fully repaid and represent an amount owed to HUD and work with OCFO to record these receivables.
Open Recommendation
Audit of HUD's Fiscal Year 2020 Consolidated Financial Statements
Include a field in TRACS to identify which repayment agreements represent an amount owed to HUD and implement controls to ensure the accuracy of the listing in TRACS.
Open Recommendation
Audit of HUD's Fiscal Year 2020 Consolidated Financial Statements
Develop and implement controls to track and enforce repayments owed to HUD to ensure that owners are not delinquent on their repayment agreements.
Open Recommendation
Audit of HUD's Fiscal Year 2020 Consolidated Financial Statements
Ensure that OCFO has the data it needs to record a reasonable PIH prepayment
estimate related to supplemental pandemic funding in fiscal year 2021 and beyond
if additional funding is provided.
Open Recommendation
Baker Tower, Denver, CO, Incorrectly Disbursed Funds and Did Not Correctly Administer the Project's Security Deposit Account
Develop and implement controls over owner contributions and owner distributions to ensure compliance with its regulatory agreement and HUD regulations.
Open Recommendation
Baker Tower, Denver, CO, Incorrectly Disbursed Funds and Did Not Correctly Administer the Project's Security Deposit Account
Complete HUD-approved training regarding owner contributions and distributions.
Open Recommendation
Baker Tower, Denver, CO, Incorrectly Disbursed Funds and Did Not Correctly Administer the Project's Security Deposit Account
Repay its project’s operating account for the ineligible $15,000 disbursement from non-project funds.
Open Recommendation
Baker Tower, Denver, CO, Incorrectly Disbursed Funds and Did Not Correctly Administer the Project's Security Deposit Account
Perform an analysis of all security deposits and ensure that the security deposit account is fully funded.
Open Recommendation
Baker Tower, Denver, CO, Incorrectly Disbursed Funds and Did Not Correctly Administer the Project's Security Deposit Account
Implement controls to ensure existing procedures are followed to maintain the project’s security deposit funds separately from all other accounts by depositing and disbursing all security deposit funds directly into and from the security deposit account.
Open Recommendation
The Bay City Housing Authority, Bay City, TX, Did Not Follow Requirements for Its Legal Services Contract, Administrative Costs, and Board Meetings
We recommend that the Director of HUD’s Houston Office of Public Housing require the Authority to reimburse its Public Housing Operating Fund $5,000 from non-Federal funds for the unrecovered remaining balance of the $20,000 that was paid to the attorney.
Open Recommendation
The Bay City Housing Authority, Bay City, TX, Did Not Follow Requirements for Its Legal Services Contract, Administrative Costs, and Board Meetings
We recommend that the Director of HUD’s Houston Office of Public Housing require the Authority to ensure that no Federal funds are used to pay the remaining legal services invoices totaling $24,250, which will result in these funds being put to better use.
Open Recommendation
The Bay City Housing Authority, Bay City, TX, Did Not Follow Requirements for Its Legal Services Contract, Administrative Costs, and Board Meetings
We recommend that the Director of HUD’s Houston Office of Public Housing require the Authority to update its policies to ensure the future commissioners obtain training on Texas’ Open Meetings Act requirements and HUD’s training for commissioners within
90 days after appointment, which will ensure Read More
Open Recommendation
The Bay City Housing Authority, Bay City, TX, Did Not Follow Requirements for Its Legal Services Contract, Administrative Costs, and Board Meetings
We also recommend that the Director of HUD’s Houston Office of Public Housing evaluate the reported actions the three commissioners took when procuring the legal services contract and, if warranted, pursue administrative sanctions or other corrective actions.
Open Recommendation
The Bay City Housing Authority, Bay City, TX, Did Not Follow Requirements for Its Legal Services Contract, Administrative Costs, and Board Meetings
We recommend that Director of the Houston Office of Public Housing require the Authority to Reimburse its low-rent operating fund $2,172 from non-Federal funds for the ineligible travel, training, and credit card expenditures.
Open Recommendation
The Bay City Housing Authority, Bay City, TX, Did Not Follow Requirements for Its Legal Services Contract, Administrative Costs, and Board Meetings
We recommend that Director of the Houston Office of Public Housing require the Authority to reimburse its low-rent operating fund $4,469 from its Housing Choice Voucher Program fund for the expenses that should have been paid from its Housing Choice Voucher Program fund.
Open Recommendation
The Bay City Housing Authority, Bay City, TX, Did Not Follow Requirements for Its Legal Services Contract, Administrative Costs, and Board Meetings
We recommend that Director of the Houston Office of Public Housing require the Authority to reimburse its Housing Choice Voucher Program fund $704 from non-Federal funds for the ineligible travel and training expenditures.
Open Recommendation
The Bay City Housing Authority, Bay City, TX, Did Not Follow Requirements for Its Legal Services Contract, Administrative Costs, and Board Meetings
We recommend that Director of the Houston Office of Public Housing require the Authority to support or repay $31,327 to its low-rent operating fund from non-Federal funds for the various unsupported expenditures.
Open Recommendation
The Bay City Housing Authority, Bay City, TX, Did Not Follow Requirements for Its Legal Services Contract, Administrative Costs, and Board Meetings
We recommend that Director of the Houston Office of Public Housing require the Authority to support or repay $584 to its Housing Choice Voucher Program fund from non-Federal funds for the unsupported travel, training, and phone expenses paid with Housing Choice Voucher Program funds.
Open Recommendation