Reimburse its program $279 from non-Federal funds for the ineligible payment it made due to the conflict-of-interest situation identified by the audit.
2018-PH-1005 | September 19, 2018
The Adams County Housing Authority, Gettysburg, PA, Did Not Administer Its Housing Choice Voucher Program According to HUD Requirements
Public and Indian Housing
- Status2018-PH-1005-001-AOpenClosed$279Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
- Status2018-PH-1005-001-BOpenClosed
Develop and implement controls to prevent and detect conflict-of-interest situations.
- Status2018-PH-1005-001-COpenClosed$225,182Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Provide documentation to show that indirect payroll expenses totaling $225,182 charged to the program were reasonable and necessary or repay its program from non-Federal funds for any amount that it cannot support.
- Status2018-PH-1005-001-DOpenClosed
Develop and implement a cost allocation plan to use as a basis for charging indirect payroll expenses to the program.
- Status2018-PH-1005-001-EOpenClosed$47,376Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Provide documentation to show that administrative fees totaling $47,376 were used to perform administrative duties for the program or repay its program from non-Federal funds for any amount that it cannot support.
- Status2018-PH-1005-001-FOpenClosed
Develop and implement controls to ensure that administrative fees are used to perform administrative duties for the program.
- Status2018-PH-1005-001-GOpenClosed
Certify, along with the owners of the 10 units cited in the finding, that the applicable housing quality standards violations have been corrected.
- Status2018-PH-1005-001-HOpenClosed
Provide training to its inspector on conducting housing quality standards inspections.
- Status2018-PH-1005-001-IOpenClosed
Develop and implement controls to ensure that an independent entity performs housing quality standards inspections of units that it substantially controls.
- Status2018-PH-1005-001-JOpenClosed
Submit a request for approval of an independent entity to perform rent reasonableness determinations for program units that it substantially controls.
- Status2018-PH-1005-001-KOpenClosed
Develop and implement controls to ensure that the independent entity approved in recommendation 1J performs rent reasonableness determinations for program units that it substantially controls.
2018-CH-1006 | September 18, 2018
The Columbus Metropolitan Housing Authority, Columbus, OH, Did Not Always Comply With HUD’s Requirements Regarding the Administration of Its Public Housing Operating and Capital Fund Programs
Public and Indian Housing
- Status2018-CH-1006-001-AOpenClosed$21,478,820Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Procure appropriate HUD-approved investment accounts and move all Federal funds from the STAR Ohio investment accounts to HUD-approved accounts to ensure that $20,706,862 or the current balance of the STAR Ohio accounts is properly protected.
- Status2018-CH-1006-001-BOpenClosed
Implement adequate procedures and controls to ensure that the Authority complies with HUD’s requirements for its investments of Federal funds.
- Status2018-CH-1006-001-COpenClosed
Ensure that its staff is properly trained and familiar with HUD’s requirements to ensure that it properly procures and invests Federal funds in HUD-approved investment accounts.
- Status2018-CH-1006-001-DOpenClosed
Ensure that the proceeds from the sale of Bollinger Tower proceeds are moved into a separate HUD-approved restricted investment account and appropriately recorded in a restricted account in the general ledger.
- Status2018-CH-1006-001-EOpenClosed
Implement adequate policies and procedures to ensure that future proceeds from the disposition or sale of public housing are appropriately recorded and reported in the Authority’s books of record and annual audited financial statements and HUD’s Financial Data Schedule system.
- Status2018-CH-1006-001-FOpenClosed
Ensure that its staff is appropriately trained and familiar with HUD’s requirements to ensure that proceeds from future dispositions or sales of public housing property or other HUD assets are appropriately recorded and reported.
- Status2018-CH-1006-002-AOpenClosed$261,990Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Determine the source of funds for the Waggoner Senior Housing note to ensure that the funds were loaned appropriately and that when payments are received, the payments are applied to the appropriate account. If the source of funds cannot be determined, the Authority should reimburse its program $261,990 from non-Federal funds.
- Status2018-CH-1006-002-BOpenClosed
Ensure that the newly developed procedures are sufficient and fully implemented to ensure that the source of funds loaned is properly tracked and that payments received are applied to the appropriate accounts.
- Status2018-CH-1006-003-AOpenClosed$258,412Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Support the reasonableness of the $258,412 paid for contract M-1449 or reimburse its Capital Fund program from non-Federal funds.