THE HOUSING AUTHORITY OF THE CITY OF WEST POINT

Finding 2022-001 ? Federal Audit Deadlines Not Met Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195; Grant period ? year ended June 30, 2021 Criteria The Department of Housing and Urban Development (HUD) requires Public Housing Authorities with multifamily projects to submit their completed audits for the multifamily projects within three months of the multifamily projects? applicable fiscal year-ends. Condition The Authority did not submit its completed audit for its multifamily project to HUD within three months of its fiscal year-end. Cause The Authority did not complete its audit within three months of its fiscal year-end in order to submit it to the HUD with three months of its fiscal year-end. Effect Noncompliance with Federal audit requirements. Questioned Costs ? N/A Recommendation We recommend that the Authority complete and submit future audits of its multifamily project to HUD within three months of its year-end. Reply The Authority will complete and submit future audits of its multifamily project to HUD within three months of its fiscal year-end. Mauresha Harris, executive Director, has assumed the responsibility of completing and submitting future audits to HUD within three months of its fiscal year-end, and expects this instance of noncompliance to be resolved by September 30, 2023.

Corrective Action Plan (CAP) The management of the Housing Authority of the City of West Point (WPHA) has worked to establish and maintain effective internal controls over reporting while maintaining the WPHA during the COVID Pandemic. Executive Director Mauresha Harris is responsible for the implementation of the corrective action plan. CAP developed to resolve audit finding: 2022-002 ? Federal Audit Deadlines not met. 1. The Executive Director shall keep a list of federal audit deadlines that are applicable to the WPHA in her office to reference to throughout the fiscal year. 2. Copies of these federal audit deadlines will be provided to each member of the WPHA?s board of commissioners. 3. The WPHA?s fiscal year end document will be provided to the WPHA?s fee accountant and auditor within a 40-day period subsequent to the WPHA?s fiscal year end.