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APPENDIXES
Appendix A
SCHEDULE OF QUESTIONED COSTS
AND FUNDS TO BE PUT TO BETTER USE
Recommendation Ineligible 1/ Unsupported Funds to be put
number 2/ to better use 3/
1B $110,850
1C $4,079,515
2B $262,287
2C $7,523
2D $7,197
Total $118,373 $262,287 $4,086,712
1/ Ineligible costs are costs charged to a HUD-financed or HUD-insured program or activity
that the auditor believes are not allowable by law; contract; or federal, state, or local
polices or regulations.
2/ Unsupported costs are those costs charged to a HUD-financed or HUD-insured program
or activity when we cannot determine eligibility at the time of audit. Unsupported costs
require a decision by HUD program officials. This decision, in addition to obtaining
supporting documentation, might involve a legal interpretation or clarification of
departmental policies and procedures.
3/ Recommendations that funds be put to better use are estimates of amounts that could be
used more efficiently if an OIG recommendation is implemented. This includes
reductions in outlays, deobligation of funds, withdrawal of interest subsidy costs not
incurred by implementing recommended improvements, avoidance of unnecessary
expenditures noted in preaward reviews, and any other savings which are specifically
identified. In this instance, if the Authority implements our recommendations, it will
cease to incur program costs for units that are not decent, safe, and sanitary and, instead,
will expend those funds for units that meet HUD鈥檚 standards. Once the Authority
successfully improves its controls, this will be a recurring benefit. Our estimate reflects
only the initial year of this benefit.
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