Update, finalize, and implement its procurement policies to comply with 2 CFR 200.317-326.
2017-AT-1008 | July 21, 2017
The City of Birmingham, AL, Did Not Ensure That Adequate Policies and Procedures Were Implemented for Its Internal Audits and Procurement Process
Community Planning and Development
- Status2017-AT-1008-001-COpenClosed
2017-AT-1009 | July 21, 2017
Louisville Metro, Louisville, KY, Did Not Always Administer Its HOPWA Program in Accordance With HUD’s and Its Own Requirements
Community Planning and Development
- Status2017-AT-1009-001-AOpenClosed$31,157Questioned 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.
Adequately support or reimburse its HOPWA program $31,157 from non-Federal funds for the inappropriate disbursements.
- Status2017-AT-1009-001-BOpenClosed$14,017Questioned 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.
Reimburse its HOPWA program $14,017 from non-Federal funds for the inappropriate disbursements.
- Status2017-AT-1009-001-COpenClosed
Provide adequate training to staff responsible for reviewing and approving the expenditures to ensure compliance with HUD’s and Louisville Metro’s requirements for the administration of the HOPWA program, including processing program disbursements and monitoring project sponsors’ cash management.
- Status2017-AT-1009-001-DOpenClosed
Implement adequate procedures for sufficiently monitoring its project sponsors’ cash management.
2017-AT-1007 | July 17, 2017
The City of Atlanta, GA, Did Not Properly Administer the Neighborhood Stabilization Program Grants for Its Subrecipient in Accordance With Requirements
Community Planning and Development
- Status2017-AT-1007-001-AOpenClosed
Provide adequate monitoring to the Land Bank to ensure that the subrecipient follows Federal regulations as required, including policies and procedures to help verify subrecipient compliance or address any deficiencies in need of correcting, such as annual audits, financial management systems, and file management.
- Status2017-AT-1007-001-BOpenClosed$48,985Questioned 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 adequate support for expenses totaling $48,985. Any expenses that are not supported should be repaid to the appropriate NSP grant from non-Federal funds.
- Status2017-AT-1007-001-COpenClosed
Ensure that the Land Bank completes and clears all outstanding annual audits for fiscal years 2012 through 2016.
- Status2017-AT-1007-001-DOpenClosed
Ensure that the Land Bank develops and implements adequate financial and file management policies and procedures to ensure that files are auditable and financial records adequately identify the source and application of federally sponsored activities in accordance with Federal regulations.
- Status2017-AT-1007-001-EOpenClosed$248,596Funds Put to Better Use
Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Reprogram the remaining NSP1 funds of $219,851 and NSP3 funds of $28,745 to another subrecipient or developer or return the funds to the U.S. Treasury.
2017-CH-1003 | July 14, 2017
The Housing Authority of the City of Hammond, Hammond, IN, Did Not Always Comply With HUD’s Requirements Regarding the Administration of Its Housing Choice Voucher Program
Public and Indian Housing
- Status2017-CH-1003-001-AOpenClosed$25,133Questioned 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.
Reimburse its program $25,133 ($17,174 in housing assistance payments $7,959 in associated administrative fees) from non-Federal funds for the overpayment of housing assistance and utility allowances due to inappropriate calculations.
- Status2017-CH-1003-001-BOpenClosed$2,213Funds Put to Better Use
Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Reimburse the appropriate households $2,213 from program administrative fee reserves for the underpayment of housing assistance due to inappropriate calculations.
- Status2017-CH-1003-001-COpenClosed
Evaluate its administration of the program and take the appropriate actions to ensure that the program is managed effectively.
- Status2017-CH-1003-001-DOpenClosed$32,960Funds Put to Better Use
Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Implement adequate quality control procedures to ensure that it correctly calculates housing assistance payments to ensure that $32,960 in program funds is appropriately used for future payments.
- Status2017-CH-1003-002-AOpenClosed$25,231Questioned 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.
Reimburse its program $25,231($15,061 in inappropriate graduation payments $10,170 in inappropriate interim disbursements) from non-Federal funds for the incorrect escrow account disbursements.
- Status2017-CH-1003-002-BOpenClosed$296Questioned 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 or reimburse its program $296 from non-Federal funds for the unsupported escrow account disbursements.
- Status2017-CH-1003-002-COpenClosed$375Funds Put to Better Use
Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Reimburse the appropriate households $375 from program funds for the underpaid escrow disbursements.
- Status2017-CH-1003-002-DOpenClosed$2,547Questioned 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 its general ledger and bank account balances or transfer $2,547 ($2,334 for the overfunded general ledger account $213 for the overfunded program bank account) from its Family Self-Sufficiency program account to its Housing Choice Voucher program account for the overfunded accounts cited in the finding.
- Status2017-CH-1003-002-EOpenClosed
Deposit the Family Self-Sufficiency program escrow funds into an interest-bearing account in accordance with HUD’s requirements.
- Status2017-CH-1003-002-FOpenClosed
Ensure that the program coordinator is trained on and familiar with HUD’s regulations.