HOUSING AUTHORITY OF THE CITY OF CONYERS

HOUSING AUTHORI TY OF THE CITY OF CONY ERSConyers, GeorgiaJune 30, 2021SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)Section III - Federal Awards:The following audit finding was disclosed relating to this area for the period ended June 30, 2021: FindingNumber202 l-016 Capital Fund Program contractor documentation not on file. {Capital Fund Program C.F.D.A.14.872.Criteria:Condition:Cause:Pursuant to HUD regulations and the Authority's Procurement Policy, the Authority is required to maintain on file contractor documents for work perfonned for the Authority through its Capital Fund Program.The audit fieldwork disclosed that the Authority did not have the following documents on file: Construction contractBid tabulation Notice to proceed Contractor's payroll General wage decisionEnvironmental review reportThe former executive director did not retain the documentation pursuant to regulations and policies.Effect:Questioned Costs: Sampling:Recommendation:$8,900Universe: I Sample: l Sample size: 1Noncompliance: IIt is recommended that the Authority comply with its written Procurement Policy.Management Response: We have implemented procedures to ensure that our Procurement Policy is followed.56

"Housing Authority risked its assets by purchasing units known as Eastman Townhouses allegedly forConyers Housing Corporation.The current Board was not in place when any of these transactions took place. We are very close in the process of refinancing the entire amount of debt under the nonprofit's name.The assets of the Authority generate substantial rental income that was used for another entity (Non? HUD: non-profit).We cannot respond to this finding at this time. We defer to HUD's judgement regarding ourresponse.Conyers Housing Corporation paid principal and interest on loans since 2015 that are in the ConyersHousing Authority's name.We are in the process of refinancing both notes into the Conyers Housing Corporation's name. Also, all payments for reimbursements will be made.Energy Audit not performed.We will immediately make plans to have an energy audit performed.Uncollateralized deposits - Conyers Housing CorporationWe have closed these bank accounts and discontinued using this bank. Our current bank has coded all accounts as ""public funds"" and they are properly collateralized.General Depository Agreements not executed between Authority and bank (HUD Form- 51999). We will immediately execute the General Depository Agreement with our bank.Capital Fund Program contractor documentation not on file. (Capital Fund Program C.F.D.A. 14.872. We have implemented procedures to ensure that our Procurement Policy is followed.Completion Date: The completion dates to correct these findings are unknown at this point.Contact Information:Ms. Norma Shipp, Board Chairman1214 Summer CircleConyers, Georgia 30012Telephone: (770) 483-930159"