Implement adequate procedures and controls to ensure that all required data are complete, accurate, and reported in a timely manner. These procedures and controls should include but not be limited to ensuring that all transactions are recorded and reported within the proper period and listing the source of each of the data elements, including how to obtain the source documentation from HUD’s various program offices or systems.
2020-CH-0001 | November 07, 2019
HUD’s Office of the Chief Financial Officer Generally Complied With the Digital Accountability and Transparency Act of 2014 With a Few Exceptions
Chief Financial Officer
- Status2020-CH-0001-001-AOpenClosedClosed on October 22, 2021
- Status2020-CH-0001-001-BOpenClosedClosed on October 22, 2021
Implement adequate procedures and controls to ensure that all data elements are traceable to the source documentation.
- Status2020-CH-0001-001-COpenClosedClosed on October 25, 2021
Revise internal DATA Act policy and procedure documents to resolve inconsistencies to ensure full, appropriate, and consistent implementation of the DATA Act.
2020-AT-1001 | November 04, 2019
The Christian Church Homes, Oakland, CA, Did Not Ensure That the Rental Assistance Demonstration Program Conversion Was Accurate and Supported for Vineville Christian Towers
Public and Indian Housing
- Status2020-AT-1001-001-AOpenClosedClosed on September 29, 2020
Cancel the Section 8 Project-Based Voucher Program housing assistance payments contract for 90 units improperly converted under RAD. The owner should work with HUD and the Authority to protect the tenancy of the affected tenants at the time of contract cancellation.
- Status2020-AT-1001-001-BOpenClosed$485,475Questioned 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.
Closed on March 09, 2021Reimburse HUD’s Section 8 program administered by the Authority $485,475 in housing assistance payments from nonproject funds for the improper issuance of tenant protection assistance and an improper RAD conversion to the Project-Based Voucher Program for the 90 units.
- Status2020-AT-1001-001-COpenClosedClosed on December 09, 2020
Develop and implement procedures to ensure that when tenant protection assistance is requested as a result of a housing conversion action, the forms HUD-50059 and or tenant profiles is generated only based on a completed action and that the forms or profiles are provided to HUD instead of the Authority.
- Status2020-AT-1001-001-DOpenClosedClosed on September 16, 2020
Provide adequate training to staff associated with administering tenant protection and project-based assistance to help ensure compliance with program requirements.
2019-AT-1006 | September 30, 2019
Palm Beach County Housing Authority, West Palm Beach, FL, Did Not Support and Spend HUD Funds According to Regulations
Public and Indian Housing
- Status2019-AT-1006-001-AOpenClosed$62,377Questioned 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.
Closed on January 04, 2021Reimburse its program from non-Federal funds for the $62,377 used to pay for the excess executive compensation.
- Status2019-AT-1006-001-BOpenClosedClosed on January 19, 2021
Develop and implement written policies, procedures, and other financial controls to ensure that Sections 8 and 9 funds are not used to pay for compensation over the salary limit.
- Status2019-AT-1006-001-COpenClosed$5,000Questioned 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.
Closed on December 20, 2019Reimburse the U.S. Treasury from non-Federal funds for the $5,000 in ineligible costs paid to its contractor.
- Status2019-AT-1006-001-DOpenClosedClosed on January 19, 2021
Develop and implement written policies and procedures for the payment review process to comply with applicable regulations in 2 CFR Part 200.
- Status2019-AT-1006-001-EOpenClosedClosed on January 07, 2021
Train its staff on its newly developed policies and procedures noted in recommendations 1B and 1D.
2019-CH-1004 | September 30, 2019
The Taylor Housing Commission, Taylor, MI, Did Not Always Comply With HUD’s and Its Own Requirements for Its Program Household Files
Public and Indian Housing
- Status2019-CH-1004-001-AOpenClosed$32,687Questioned 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.
Closed on December 29, 2020Reimburse its program $32,687 from non-Federal funds ($17,045 in overpayments of housing assistance and utility allowances4 $15,642 in administrative fees) due to inappropriate calculations.
- Status2019-CH-1004-001-BOpenClosed$1,276Funds 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.
Closed on February 19, 2021Reimburse the appropriate households $1,276 ($1,211 in housing assistance underpayments $65 in utility allowances) from program funds for the underpayment of housing assistance due to calculation errors and discrepancies in the housing assistance payments register.
- Status2019-CH-1004-001-COpenClosed$7,869Questioned 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.
Closed on March 08, 2021Support or reimburse the appropriate households $7,869 from non-Federal funds for the unsupported underpayment of housing assistance due to missing documentation for housing assistance payment calculations.
- Status2019-CH-1004-001-DOpenClosed$12,893Questioned 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.
Closed on December 29, 2020Support or reimburse its program $12,893 from non-Federal funds for the unsupported overpayment of housing assistance due to missing documentation for housing assistance payment calculations.
- Status2019-CH-1004-001-EOpenClosed$4,460Questioned 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.
Closed on December 29, 2020Pursue collection from the applicable landlords or reimburse its program $4,460 from non-Federal funds for the overpayment of housing assistance due to discrepancies in the housing assistance payments register.
- Status2019-CH-1004-001-FOpenClosed$450Funds 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.
Closed on December 21, 2020Reimburse the appropriate landlords $450 in housing assistance from program funds for the underpayment of housing assistance due to discrepancies in the housing assistance payments register.
- Status2019-CH-1004-001-GOpenClosedClosed on January 05, 2021
Implement adequate procedures and controls, including but not limited to monitoring and oversight of the program staff, to ensure that (1) utility allowance calculations are adequately supported, (2) income is adequately verified and supported, (3) housing assistance is correctly calculated, and (4) housing assistance payments are appropriately processed in accordance with HUD’s and its own requirements.
2019-FW-1006 | August 16, 2019
The Bogalusa Housing Authority, Bogalusa, LA, Did Not Always Administer Its Public Housing Programs in Accordance With Requirements
Public and Indian Housing
- Status2019-FW-1006-001-AOpenClosed$238,197Questioned 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.
Closed on July 27, 2020We recommend that the Director of HUD’s New Orleans Office of Public Housing require the Authority to support $238,197 or repay its Operating Fund from non-Federal funds for payments made to contractors without written contracts, sufficient independent cost estimates, or cost analyses.