Back to the record Copy link Copy citation Print page
This page was read by OCR. Text can misread numbers, dates or table columns. Check the PDF before quoting or interpreting it. Redacted areas remain redacted.
Previous indexed page · 3 Page 4 Next indexed page · 5 A, Financial Management and Accounting Operations
General ledger structure and chart of accounts organization
Month-end and year-end closing processes
Account reconciliation procedures
Financial reporting practices
Budget development, monitoring, and amendments
Cash flow forecasting and financial analysis
Management reporting and dashboard practices
Interfund accounting and due-to/due-from account management
fj B. Internal Controls Assessment
Review and evaluate controls over the following functions:
e Cash receipts and cash disbursements
Accounts payable and accounts receivable
Payroll administration
Credit card transactions and purchasing cards
Electronic payments and banking controls
Bank reconciliations
Journal entries and adjusting entries
Grant reimbursement requests and drawdown processes
Fixed assets, inventory, and procurement
The consultant shall identify control weaknesses, segregation of duty concerns, fraud risks, compliance
risks, and operational vulnerabilities.
C. Program and Entity Review
Housing Choice Voucher Program
* HAP payment processes
« Administrative fee utilization
« Financial reporting
e Cash management and reconciliation practices
Public Housing
e Program budgeting
e Capital Fund accounting
© Modernization expenditures and supporting documentation.
RAD and Affiliated Entities
Property-level financial reporting
Intercompany and interfund transactions
Reserve management
Partnership and ownership structures
Debt compliance requirements
Development and operating entity controls
Development Activities
Construction accounting
Sources and uses tracking
Loan administration
Development agreements
Draw requests and reimbursement processes
Construction-related controls and approval workflows
D. Procurement and Contract Administration
¢ Procurement policies and procedures
« Approval authority thresholds
Financial Operations, IC & RA Review Initial:
RFP# FOICRAR-08-26 Page |4 Jump to an indexed page (50 of 50) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Report a privacy or text-extraction issue through publication requests .