CLAIBORNE PARISH POLICE JURYLocal Government

2019-002 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Reporting Requirement First Reported 2019 Condition The FDS submitted to HUD REAC did not match the general ledger maintained by the Police Jury. Following is a summary of the differences: See Schedule of Findings and Questioned Costs for chart/table Criteria Financial Reports (OMB No. 2535-0107) - Financial Assessment Sub-system, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD's main monitoring and oversight systems for the HCVP. Cause Internal control failed to ensure accurate information was entered on the form. The administrative plan has not been updated since 2011.The plan may not reflect the current procedures. Current procedures should be evaluated and revised if necessary. A proper internal control system will include monitoring to ensure that policies and procedures are adhered to. Effect Inaccurate information may have been reported to HUD. Context and Questioned Costs We compared all line FDS line items to the general ledger. Recommendation We recommend that management perform a quality control inspection to ensure that files are complete, and Form 50058 are accurate. We also recommend that management consider whether control activities and monitoring are sufficiently designed and implemented to prevent future occurrences. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and has submitted a corrective action plan.