(in accordance with HUD ACC requirements) Communicate: Results identified and provided to Policy Committee; Asset Mgmt. Dept. Manager PBT # 7 Administration ACC Year End Reports and Certifications – – Reviewer: Controller Annual Financial Review: MFA Section 8 Annually: 100% review of HUD AQL: 100% (Accounting Dept.) and Operations Report Access database reports; reporting and certification Manager (AMD) Excel Documents; Reporting activity (policy and FTE Certification File/Working Papers procedure, quality & ACC compliance) Parties Reviewed: Lead Annual Work Plan Document: Results recorded Programs Analyst, on QC Checklist (in Programs Specialists Depository Certification accordance with HUD (AMD), Accountant requirements for PBT #7) (Accounting Dept.) Disaster Plan Communicate: Results identified and provided to performing Items 1-5 post QC Review for immediate corrective action Reviewer: Independent Annual Financial Review: MFA Section 8 Annually: 100% sample (ACC HUD AQL: 100% Auditor (Offeror) Operations Report Access database reports; compliance & targeted Excel Documents review of policy/procedure Parties Reviewed: FTE Certification compliance) Controller, Accountant Reporting File/Working (Accounting Dept.) and Annual Work Plan Papers Manager, Lead Programs Analyst, Programs Depository Certification Document: Results recorded Specialists (AMD) on Internal Auditors’ Report Disaster Plan (in accordance with HUD ACC requirements) Communicate: Results identified and provided to Policy Committee, Controller and Asset Mgmt. Dept. Manager PBT # 8 Annual Financial Reports MFA FYE – –
(in accordance with HUD ACC requirements) Communicate: Results identified and provided to Policy Committee; Asset Mgmt. Dept. Manager PBT # 7 – Administration – ACC Year End Reports and Certifications Reviewer: Controller (Accounting Dept.) and Manager (AMD) Parties Reviewed: Lead Programs Analyst, Programs Specialists (AMD), Accountant (Accounting Dept.) Annual Financial Operations Report FTE Certification Annual Work Plan Depository Certification Disaster Plan Review: MFA Section 8 Access database reports; Excel Documents; Reporting File/Working Papers Document: Results recorded on QC Checklist (in accordance with HUD requirements for PBT #7) Communicate: Results identified and provided to performing Items 1-5 post QC Review for immediate corrective action Annually: 100% review of reporting and certification activity (policy and procedure, quality & ACC compliance) HUD AQL: 100% Reviewer: Independent Auditor (Offeror) Parties Reviewed: Controller, Accountant (Accounting Dept.) and Manager, Lead Programs Analyst, Programs Specialists (AMD) Annual Financial Operations Report FTE Certification Annual Work Plan Depository Certification Disaster Plan Review: MFA Section 8 Access database reports; Excel Documents Reporting File/Working Papers Document: Results recorded on Internal Auditors’ Report (in accordance with HUD ACC requirements) Communicate: Results identified and provided to Policy Committee, Controller and Asset Mgmt. Dept. Manager Annually: 100% sample (ACC compliance & targeted review of policy/procedure compliance) HUD AQL: 100% PBT # 8 – Annual Financial Reports – MFA FYE
RFP_Internal_Audit_2015.docx