Implement adequate procedures and controls to ensure that it follows its bad debt writeoff policy when it writes off accounts receivable.

Provide sufficient documentation to support that the two deleted adjustments to accounts payable and four deleted adjustments to accounts receivable were duplicate or incorrect adjustments that should have been deleted. If the Agency cannot do this, it should make the appropriate accounting entries and take the appropriate actions.

Determine whether the tenant paid the landlord nearly $1,284 for housing assistance payments that the Agency did not make to the landlord. If the tenant paid the landlord, the Agency should make the appropriate accounting entries and reimburse the tenant from program funds. If the tenant did not pay the landlord, the Agency should reinstate the adjustments to accounts payable that were inappropriately deleted and pay the landlord from program funds.

Provide sufficient documentation to support that an adjustment to accounts payable and five adjustments to accounts receivable were appropriate. If the Agency cannot do this, it should make the appropriate accounting entries and take the appropriate actions.

Implement adequate procedures and controls to ensure that it deletes adjustments to accounts payable and receivable and makes adjustments to accounts payable and receivable in accordance with HUD’s regulations and its administrative plan.

Request that HUD’s Quality Assurance Division continue reviewing the Agency’s (1) writeoff of accounts receivable, (2) deleted adjustments to accounts payable and receivable, and (3) adjustments to accounts payable and receivable as part of its financial and program management and operations review.

The Pell City Housing Authority to reimburse its public housing fund from non-Federal funds $1,188 for payments made for ineligible credit card expenditures.

The Pell City Housing Authority to support or reimburse its public housing fund $12,874 ($4,709 $8,165) for unsupported disbursements.

The Pell City Housing Authority to fully implement adequate internal controls over its credit card purchases and disbursements to ensure that it complies with Federal requirements and its own policies and procedures.

The Pell City Housing Authority to revise its policies and procedures for its review of expenditures to ensure that its board of commissioners documents its enforcement of and the Authority’s compliance with the requirements during its review process to ensure that the Authority’s disbursements are supported and used for eligible expenditures.

The Pell City Housing Authority’s board of commissioners to receive training to ensure the proper review and approval of expenditures and to understand the requirements relevant to the Authority’s financial operations.

The Ragland Housing Authority to reimburse its public housing fund from non-Federal funds $105 for credit card payments made for ineligible expenditures.

The Ragland Housing Authority to support or reimburse its public housing fund $31,580 ($1,320 $11,887 $18,373) for unsupported disbursements.

The Ragland Housing Authority to develop and implement adequate internal controls over its credit card purchases and disbursements to ensure that it complies with Federal requirements and its own policies and procedures.

The Ragland Housing Authority to develop and implement its own policies and procedures for its review of expenditures to ensure that its board of commissioners documents its enforcement of and the Authority’s compliance with the requirements during its review process to ensure that the Authority’s disbursements are supported and used for eligible expenditures.

The Ragland Housing Authority’s board of commissioners to receive training to ensure the proper review and approval of expenditures and to understand the requirements relevant to the Authority’s financial operations.

The Pell City Housing Authority to comply with conflict-of-interest requirements or obtain a waiver from HUD or its board of commissioners.

The Pell City Housing Authority to develop and implement a policy for the review and approval of timesheets and credit card purchases, which ensures a proper segregation of duties and is approved by its board of commissioners.

The Pell City Housing Authority to fully implement procedures and controls to ensure that waiting list applicants are selected in accordance with HUD requirements.

The Ragland Housing Authority to fully implement procedures and controls to ensure that waiting list applicants are selected in accordance with HUD requirements.